Extension of limitation period allows issuance of recovery orders and tolling for refund claims under Telangana GST Act. Extension of the limitation period under the Telangana GST Act authorises a new outer date for issuance of recovery orders for tax not paid or short paid and wrongly availed input tax credit for the specified financial year. The notification also excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders relating to recovery of erroneous refunds and for filing refund applications, and is effective from 1 March 2020.