Extension of limitation period for issuance of recovery orders under section 73 allows later recovery action for specified years. The Government extends the time limit for issuance of orders for recovery of tax not paid or short paid, or of input tax credit wrongly availed or utilized, by partially modifying prior Central Tax notifications: for the financial year 2018-19 up to 30th April, 2024, and for the financial year 2019-20 up to 31st August, 2024.