Extension of limitation for recovery of unpaid tax and wrongly availed input tax credit allowing time for past financial years. The State, on GST Council recommendation and under section 168A, extends the limitation in sub-section (10) of section 73 for issuance of orders under sub-section (9) of section 73 to permit recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised for specified past financial years, by partially modifying earlier Finance Department notifications to provide revised cut-off dates for issuance of such recovery orders.
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Extension of limitation for recovery of unpaid tax and wrongly availed input tax credit allowing time for past financial years.
The State, on GST Council recommendation and under section 168A, extends the limitation in sub-section (10) of section 73 for issuance of orders under sub-section (9) of section 73 to permit recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised for specified past financial years, by partially modifying earlier Finance Department notifications to provide revised cut-off dates for issuance of such recovery orders.
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