Clarification w.r.t applicability of provisions of Sec 75(2) of CGST Act 2017 and its effect on limitation

Last updated: 28 December 2022

The CBIC videCircular No. 185/17/2022-GST dated December 27, 2022issued a clarification with regard to the applicability of provisions of section 75(2) of the Central Goods and Services Tax Act, 2017 (the CGST Act) and its effect on limitation. Attention is invited to sub-section (2) of section 7

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Attached File : 671907_21944_cir_185_17_2022_cgst.pdf
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