Extension of GST recovery time limits allows issuance of assessment orders for specified past years under delegated power. Government extends 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: for 2018-19 up to 30th April, 2024 and for 2019-20 up to 31st August, 2024. The extension, issued on recommendations of the GST Council and modifying earlier notifications, is effected under the delegated power to extend limitation periods and is deemed effective from 28th December, 2023.