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    <title>Modification of the notifications of the Government of Himachal Pradesh, No. 35/2020-State Tax, dated the 23rd June, 2020, and No. 14/2021-State Tax, dated the 15th June, 2021, dated the 21st June, 2021</title>
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    <description>The notification extends the time limit under Section 73(10) for issuing orders under Section 73(9) to recover unpaid or short paid tax or wrongly availed input tax credit for the 2017-18 tax period up to 30 September 2023, and excludes 1 March 2020 to 28 February 2022 from computation of limitation for issuance of recovery orders for erroneous refunds and for filing refund applications under the refund provisions, with effect from 1 March 2020.</description>
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      <description>The notification extends the time limit under Section 73(10) for issuing orders under Section 73(9) to recover unpaid or short paid tax or wrongly availed input tax credit for the 2017-18 tax period up to 30 September 2023, and excludes 1 March 2020 to 28 February 2022 from computation of limitation for issuance of recovery orders for erroneous refunds and for filing refund applications under the refund provisions, with effect from 1 March 2020.</description>
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