Extension of limitation period for issuance of GST recovery orders under Section 73, extending time limits for specified years. The State, exercising powers under Section 168A read with the Integrated GST provision, extends the limitation in sub section (10) for issuing orders under sub section (9) relating to recovery of unpaid or short paid tax and wrongly availed input tax credit for specified financial years, partially modifying earlier notifications and declaring the extension effective retrospectively from a specified date in late December 2023.