EXTENSION OF LIMITATION UNDER SECTION 168A OF Uttar Pradesh Goods and Services Tax Act, 2017 - 515/XI-2-23-9(47)/17-T.C.215-U.P.Act-1-2017-Order-(273)-2023 - Uttar Pradesh SGST

Extension of limitation under section 168A expands time to issue recovery orders for unpaid tax and wrongful ITC claims.

Extension of limitation for recovery proceedings under the Uttar Pradesh GST framework: the Governor, exercising powers under section 168A read with the IGST Act, has extended the time-limit for issuance of orders under sub section (9) of section 73 for recovery of tax not paid or short paid and for wrongly availed or utilised input tax credit, partially modifying prior notifications and specifying extended cut off dates for specified financial years effective from the stated deemed commencement date.