Amendment of notification no. 52/GST-2, dated 23.08.2022 for extension of limitation under section 168A under the HGST Act, 2017 - 15/GST-2 - Haryana SGST
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Limitation period extended for issuance of recovery orders under section 73; Haryana sets new deadlines for affected fiscal years. The notification amends prior state notifications to extend the limitation period for issuance of recovery orders concerning tax not paid or short paid and input tax credit wrongly availed or utilised. It sets fiscal year-specific extended deadlines: for 2017-18 to 31 December 2023, for 2018-19 to 31 March 2024, and for 2019-20 to 30 June 2024, thereby altering only the time limit for authorities to issue recovery orders.
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Provisions expressly mentioned in the judgment/order text.
Limitation period extended for issuance of recovery orders under section 73; Haryana sets new deadlines for affected fiscal years.
The notification amends prior state notifications to extend the limitation period for issuance of recovery orders concerning tax not paid or short paid and input tax credit wrongly availed or utilised. It sets fiscal year-specific extended deadlines: for 2017-18 to 31 December 2023, for 2018-19 to 31 March 2024, and for 2019-20 to 30 June 2024, thereby altering only the time limit for authorities to issue recovery orders.
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