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    <title>Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the CGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified</title>
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    <description>Notification extends the statutory limitation period for issuing orders to recover tax not paid or short paid and for recovery of input tax credit wrongly availed or utilised, specifying separate extended cut-off dates for three financial years and partially modifying earlier notifications under the delegated power to alter limitation for issuance of such recovery orders.</description>
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