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    <title>Extension of limitation under section 168A under the Tamil Nadu Goods and Services Tax Act, 2017</title>
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    <description>The Government, invoking powers under section 168A, extends the time limit in sub section (10) of section 73 for issuance of orders under sub section (9) to enable recovery of tax not paid or short paid and recovery of wrongly availed or utilised input tax credit for specified financial years; the notification modifies earlier departmental notifications and is deemed effective from the stated commencement date.</description>
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      <description>The Government, invoking powers under section 168A, extends the time limit in sub section (10) of section 73 for issuance of orders under sub section (9) to enable recovery of tax not paid or short paid and recovery of wrongly availed or utilised input tax credit for specified financial years; the notification modifies earlier departmental notifications and is deemed effective from the stated commencement date.</description>
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