Extension of limitation period extends time for issuance of assessment and tax recovery orders for specified fiscal periods. The Lieutenant-Governor, under section 168A of the Puducherry GST Act and modifying earlier notifications, extends the time limit for issuance of orders under the assessment and recovery provision for specified financial years relating to recovery of tax not paid or short paid and input tax credit wrongly availed or utilized, and declares the notification effective from 28th December, 2023.