Extension of limitation for issuance of tax recovery orders under section 73 extends time limits for specified past financial years. The Government, under section 168A of the Goa GST Act read with relevant Integrated and Union Territory GST provisions and on Council recommendation, partially modifies earlier notifications to extend the time limit under sub-section (10) for issuance of orders under sub-section (9) for recovery of tax not paid or short paid and recovery of input tax credit wrongly availed or utilised, with the notification deemed to have effect from a specified date in December 2023.