Extension of limitation period under section 73: time to issue recovery orders for specified past financial years extended. The Government, under section 168A, extends the time-limit in sub-section (10) of section 73 for issuance of orders under sub-section (9) of section 73 to recover tax not paid or short paid, or input tax credit wrongly availed; extended up to 30 April 2024 for financial year 2018-19 and up to 31 August 2024 for financial year 2019-20.