In exercise of the powers conferred by section 168A read with section 20 of the IGSTA, 2017 and section 21 of UTGSTA, 2017, and

in partial modification of the following notifications

Notification No. 35/2020-Central Tax dt. 03-04-2020

Notification No. 14/2021-Central Tax dt. 01-05-2021

Notification No. 13/2022-Central Tax dt. 05-07-2022

Time limit extended for issue of order u/s 73(9)

the Government extends the time limit specified u/s 73(10) for issuance of order u/s 73(9), 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.