Seeks to extend dates of specified compliances in exercise of powers under section 168A of DGST Act - 56/2023-State Tax - Delhi SGST

Limitation extension for recovery orders under section 73 broadens deadlines for tax and input tax credit recoveries.

The State extends the period under sub section (10) of section 73 for issuance of orders under sub section (9) of section 73 for recovery of tax not paid or short paid and recovery of input tax credit wrongly availed or utilized, exercising powers under section 168A read with section 20 of the Integrated GST Act and partially modifying earlier notifications.