Time-bar extension for GST scrutiny extended; officers must issue Section 73(9) orders within revised deadlines. CBIC has extended the three year time limit under Section 73(10) for issuing orders under Section 73(9) for specified past years where tax was not paid or input tax credit was wrongly availed, excluding cases involving fraud or wilful misstatement. Scrutiny under Section 61 and Rule 99 typically takes several months; officers are directed to complete scrutiny and issue orders within the revised timelines.