Extension of limitation under section 168A for GST reassessment orders; time limits extended for specified past financial years. Notification extends the time limit under sub section (10) of section 168A for issuance of orders under sub section (9) of section 73 relating to recovery of tax not paid or short paid and recovery where input tax credit was wrongly availed or utilised; specifies extended cut off dates for the relevant financial years and makes the notification effective from a stated retrospective date.