MANU/CGST/0056/2023
Ministry : Ministry of Finance
Department/Board : Central Board of Indirect Taxes and Customs
Notification No. : 56/2023-Central Tax
Date of Notification : 28.12.2023
Date of Publication : 28.12.2023
Notification/ Circulars Referred : No. 35/2020-Central Tax, dated the 3rd April, 2020 MANU/CGST/0035/2020;No. 14/2021-Central Tax, dated the 1st May, 2021 MANU/CGST/0014/2021;No. 13/2022-Central Tax, dated the 5th July, 2022 MANU/CGST/0014/2022;No. 09/2023-Central Tax, dated the 31st March, 2023 MANU/CGST/0009/2023
Citing Reference:
No. 35/2020-Central Tax, dated the 3rd April, 2020 MANU/CGST/0035/2020 Modified
No. 14/2021-Central Tax, dated the 1st May, 2021 MANU/CGST/0014/2021 Modified
No. 13/2022-Central Tax, dated the 5th July, 2022 MANU/CGST/0014/2022 Modified
No. 09/2023-Central Tax, dated the 31st March, 2023 MANU/CGST/0009/2023 Modified
Government extends the specified time limit for issuance of order for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized
S.O.5483(E).--In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notifications of the Government of India, Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020 and No. 14/2021-Central Tax, dated the 1st May, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1st May, 2021 and No. 13/2022-Central Tax, dated the 5th July, 2022, published in the Gazette of India, Extraordinary, Part II, Sectio........