GST limitation period extension for section 73 orders under the Uttarakhand tax law is further modified for prior years. Extension of the time limit for passing orders under section 73 of the Uttarakhand Goods and Services Tax Act, 2017, relating to tax not paid or short paid or input tax credit wrongly availed or utilised, by partial modification of earlier notifications issued under section 168A. The time limit for issuance of orders under sub-section (9) of section 73 is extended for the relevant periods, including financial year 2018-19 up to 30 April 2024 and financial year 2019-20 up to 31 August 2024.