Limitation extension for issuance of tax recovery orders under GST extended for specified financial years. Under the State power to extend limitation, the time limit in sub section (10) for issuance of orders under sub section (9) of section 73 for recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised is extended: for 2017 18 to 31 December 2023, for 2018 19 to 31 March 2024, and for 2019 20 to 30 June 2024; the notification is effective from 31 March 2023.