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GST Update – Extension of time limit for issuance of order u/s. 73 of the Act

Extension of time limit for issuance of order
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The CBIC vide Notification No. 9/2023-Central tax has extended the time limit for the issuance of the Notice u/s. 73 of the Act.

Financial Year Due date of filing the Annual Return Extended Date
2017-18 02 May 2020 31 December 2023
2018-19 31 December 2020 31 March 2024
2019-20 31 March 2021 30 June 2024

To view and download the notification, click here
Notification 9/2023-Central Tax

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