Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the MGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified - ERTS(T) 65/2017/Pt. III/423 - Meghalaya SGST
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Extension of limitation period for issuance of GST recovery orders to enable assessment of past financial years. Extension of the statutory time limit to issue recovery orders for tax not paid or short paid or input tax credit wrongly availed or utilised under the state GST Act; deadlines extended for specified financial years permitting issuance of otherwise time barred recovery orders: 2017-18 to 31 December 2023, 2018-19 to 31 March 2024 and 2019-20 to 30 June 2024.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of limitation period for issuance of GST recovery orders to enable assessment of past financial years.
Extension of the statutory time limit to issue recovery orders for tax not paid or short paid or input tax credit wrongly availed or utilised under the state GST Act; deadlines extended for specified financial years permitting issuance of otherwise time barred recovery orders: 2017-18 to 31 December 2023, 2018-19 to 31 March 2024 and 2019-20 to 30 June 2024.
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