Limitation extension for GST tax recovery: deadlines extended for specified financial years to permit issuance of recovery orders. The state government, on the Council's recommendation and by modifying prior notifications, extends the time limit for issuance of orders for recovery of tax not paid or short paid and for recovery of input tax credit wrongly availed or utilised. Distinct extended cut-off dates are prescribed for each specified financial year: one to the end of December of the stated calendar year, another to the end of March of the following calendar year, and a third to the end of June of the following calendar year.