Extension of limitation for recovery of unpaid tax and wrongly availed input tax credit expands administrative timelines for past years. The notification prescribes an extension of the time limit under sub section (10) of section 73 for issuance of orders under sub section (9) to recover tax not paid or short paid and input tax credit wrongly availed or utilised for specified prior financial years, amending earlier state notifications and taking effect from the notified deemed date.