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<h1>West Bengal Extends GST Tax Recovery Deadlines for FY 2018-19 and 2019-20 u/s 168A.</h1> The Government of West Bengal has issued a notification under section 168A of the West Bengal Goods and Services Tax Act, 2017, extending the time limits specified under subsection (10) of section 73 for issuing orders under subsection (9) of section 73. This extension pertains to the recovery of unpaid or short-paid taxes or wrongly availed input tax credits. The new deadlines are set for April 30, 2024, for the financial year 2018-19, and August 31, 2024, for the financial year 2019-20. This notification is effective from December 28, 2023.