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    <description>Extension of the limitation period under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, for issuance of orders under section 73(9) relating to recovery of tax not paid, short paid, or input tax credit wrongly availed or utilised. The extended time limit applies to proceedings concerning the financial years 2017-18, 2018-19 and 2019-20, with separate last dates specified for each year.</description>
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