GST time limit extension for tax recovery orders under section 73 applies to earlier financial years in Uttar Pradesh. Extension of the time limit for issuance of orders under section 73(9) for recovery of tax not paid, short paid, or input tax credit wrongly availed or utilised under the Uttar Pradesh Goods and Services Tax Act, 2017. The State Government extended the limitation period under section 168A, read with section 20 of the Integrated Goods and Services Tax Act, for the financial years 2018-19 and 2019-20, up to 30 April 2024 and 31 August 2024 respectively.