Extension of limitation period for tax recovery and exclusion of pandemic period from refund limitation computations. The State Government extends the time limit for issuance of orders for recovery of unpaid or short-paid tax and wrongly availed input tax credit for the 2017-18 tax period, and excludes the period from March 1, 2020 to February 28, 2022 from the computation of limitation for issuance of orders for recovery of erroneous refunds and for filing refund applications, with effect from March 1, 2020.