Time limit extension for GST order issuance under section 73 covers unpaid tax and wrongful input tax credit. Extension of the time limit for issuance of orders under section 73 of the Uttarakhand Goods and Services Tax Act, 2017 is provided for recovery of tax not paid or short paid, or input tax credit wrongly availed or utilised, for specified earlier financial years. The time limit under sub-section (10) of section 73 for orders under sub-section (9) is extended up to 31 December 2023 for financial year 2017-18, up to 31 March 2024 for financial year 2018-19, and up to 30 June 2024 for financial year 2019-20.