Extension of limitation period for issuance of tax recovery orders under section 73, granting revised deadlines for affected years. The Government, modifying earlier notifications, extends the time limit for issuance of orders under the GST recovery provision to permit further initiation of proceedings to recover unpaid or short-paid tax and wrongly availed or utilized input tax credit for specified past financial years, and declares the notification to be deemed effective from a date in December 2023.