Extension of limitation period for GST recovery orders: procedural deadlines for issuing recovery notices extended per notification. Extension of the limitation period for issuance of recovery orders: amendment of prior notifications lengthens the time to issue orders for recovery of tax not paid or short paid and for reversal of wrongly availed or utilised input tax credit, by specifying discrete extended cut-off dates tied to particular financial years; the amendment modifies earlier departmental notifications and operates as a procedural extension without changing substantive recovery grounds.