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    <title>Extension of dates of specified compliances in exercise of power under section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017</title>
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    <description>The Government extends the time limit for issuance of orders for recovery of unpaid or short paid tax and wrongly availed input tax credit for the 2017-18 tax period up to 30 September 2023; and excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuing recovery orders relating to erroneous refunds and for filing refund applications. The amendment is effective from 1 March 2020 and modifies earlier state notifications.</description>
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      <description>The Government extends the time limit for issuance of orders for recovery of unpaid or short paid tax and wrongly availed input tax credit for the 2017-18 tax period up to 30 September 2023; and excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuing recovery orders relating to erroneous refunds and for filing refund applications. The amendment is effective from 1 March 2020 and modifies earlier state notifications.</description>
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