GST limitation extension for section 73 orders under the Andhra Pradesh law applies to recovery proceedings and input tax credit issues. The Government of Andhra Pradesh extended the time limit for issuance of orders under section 73 of the Andhra Pradesh Goods and Services Tax Act, 2017, under section 168A and in partial modification of earlier notifications. The extension applies to recovery proceedings for tax not paid or short paid, or input tax credit wrongly availed or utilised, and specifies extended deadlines for the financial years 2017-18, 2018-19 and 2019-20.