Extension of limitation period for recovery orders under section 73: new extended deadlines for past fiscal years. Extension of the statutory limitation for issuance of recovery orders under section 73 of the Kerala State Goods and Services Tax Act, 2017 is prescribed for specified past financial years, modifying prior notifications to extend the time limit in sub-section (10) for issuance of orders under sub-section (9) relating to recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised, with the notification effective from a stated retrospective date.