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Taxation Delhi Ministry of Finance Delhi Goods and Services Tax Act, 2017

Recommendations of the Lieutenant Governor of National Capital Territory of Delhi

12-Oct-2022 | Notification No. 17/2022- State Tax

Lieutenant Governor of National Capital Territory of Delhi on recommendations made by the Council has-
(i) extending the time limit specified under Section 73(10) of the Delhi Goods and Services Tax Act, 2017 for issuance of orders under Section 73(9) of the said Act, for recovery of tax not paid or short paid or input tax credit wrongly availed or utilized
(ii) excluded the period from the 1st day of March 2020 to the 28th day of February 2022 for the computation of the period of limitation.
(iii) excluded the period from the 1st day of March 2020 to the 28th day of February 2022 for computation of the period of limitation for filing refund applications under Sections 54 and 55 of the said Act.

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