Extension of limitation period for tax recovery and reversal of erroneous input tax credit grants additional time for specified prior years. The State notification exercises statutory power to extend the time limit for issuance of orders for recovery of unpaid or short-paid tax and for reversal of wrongly availed or utilised input tax credit, partially modifying earlier departmental notifications. It specifies extended cut-off dates for two past financial years by which the tax administration may issue assessment or recovery orders, leaving substantive grounds for recovery and legal tests for input tax credit unchanged.