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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 09/2023- Central Tax
New Delhi, dated the 31st March, 2023
S.O.....(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, Section 3, Sub-section (i), vide number G.S.R. 516(E), dated the 5th July,
2022, the Government, on the recommendations of the Council, hereby, extends the time limit specified under sub-
section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for
recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised, relating to the period as
specified below, namely:–
(i) for the financial year 2017-18, up to the 31st day of December, 2023;
(ii) for the financial year 2018-19, up to the 31st day of March, 2024;
(iii) for the financial year 2019-20, up to the 30th day of June, 2024.
[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director
