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

Notification No. 09/2023-Central Tax dt. 31-03-2023

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 utilized, relating to the period as specified below, namely:–

(i) for the financial year 2018-19, up to the 30th day of April, 2024;

(ii) for the financial year 2019-20, up to the 31st day of August, 2024.