Time-limit extension for GST recovery orders under section 73 regulates proceedings for unpaid tax and wrongly availed input tax credit. Exercise of power under section 168A of the Andhra Pradesh Goods and Services Tax Act extends the time limit for passing orders under section 73 in respect of tax not paid or short paid and input tax credit wrongly availed or utilised. The notification, issued on the recommendation of the Goods and Services Tax Council, extends the period for specified financial years and modifies earlier time-extension notifications.