Time-limit extension for GST recovery orders under section 73 regulates proceedings for unpaid tax and wrongly availed input tax credit.
Exercise of power under section 168A of the Andhra Pradesh Goods and Services Tax Act extends the time limit for passing orders under section 73 in respect of tax not paid or short paid and input tax credit wrongly availed or utilised. The notification, issued on the recommendation of the Goods and Services Tax Council, extends the period for specified financial years and modifies earlier time-extension notifications.

Extension of limitation period for recovery under GST allows later issuance of recovery orders for specified past financial years.
Extension of the time limit is provided for issuing orders for recovery of tax not paid or short paid and for reversal of input tax credit wrongly availed or utilised under the recovery provisions of the Tripura State GST law, by amending earlier notifications to lengthen the period within which such orders must be issued in relation to specified past financial years.

GST schedule amendment substitutes tariff codes for specified entries, altering taxable classification effective from early January.
The Government of Meghalaya, under sections 9(1) and 15(5) of the Meghalaya Goods and Services Tax Act, 2017, substitutes the column entries for S. No. 165 and S. No. 165A in Schedule I (2.5%) with tariff codes 2711 12 00, 2711 13 00 and 2711 19 10, thereby changing the schedule entries' classification at the stated rate; the amendment takes effect from 4 January 2024.

Extension of limitation period for recovery of unpaid tax and wrongly claimed input tax credit under GST.
Extension of the limitation under sub-section (10) of section 73 for issuance of orders under sub-section (9) of section 73-relating to recovery of tax not paid, short paid, or input tax credit wrongly availed or utilised-for financial year 2018 19 up to 30th April 2024 and for financial year 2019 20 up to 31st August 2024, effected under powers conferred by section 168A of the Manipur Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 by Notification No. 26/2023 State Tax.

SGST rate amendment: Schedule I entries substituted to list specific tariff classifications, effective early January.
The government, under sub section (1) of section 9 and sub section (5) of section 15 of the Sikkim GST Act, substitutes in Schedule I (2.5%) the entries at S. No. 165 and 165A in column (2) with tariff classifications "2711 12 00, 2711 13 00, 2711 19 10," effective from 4 January 2024.

Extension of limitation under section 168A for GST reassessment orders; time limits extended for specified past financial years.
Notification extends the time limit under sub section (10) of section 168A for issuance of orders under sub section (9) of section 73 relating to recovery of tax not paid or short paid and recovery where input tax credit was wrongly availed or utilised; specifies extended cut off dates for the relevant financial years and makes the notification effective from a stated retrospective date.

GST notification amendment adds Excise and Taxation Inspectors as State Tax Inspectors, effective for a limited period.
The amendment inserts Excise and Taxation Inspectors as State Tax Inspectors into the Table of the earlier notification under the empowering provision of section 3 of the Goods and Services Tax Act, and makes that insertion applicable for six months from publication in the Official Gazette.

Limitation period extension for recovery under section 73: issuance deadlines extended for specified past financial years.
The State Government, exercising power under section 168A of the Rajasthan GST Act, partially modifies prior notifications to extend the time limit under sub section (10) for issuance of orders under sub section (9) of section 73 for recovery of tax not paid or short paid and for wrongly availed or utilised input tax credit, extending deadlines for the financial years 2018-19 and 2019-20 to specified dates in 2024.

Limitation extension for issuance of orders under section 73; time limits extended for specified financial years following GST Council recommendation.
Extends the time limit for issuance of orders under section 73 concerning recovery of tax not paid or short paid, or input tax credit wrongly availed or utilized, by partially modifying earlier notifications and setting revised outer limitation dates for specified financial years on recommendation of the GST Council.