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    <title>Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the GGST 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>Extension of the statutory limitation period for issuance of recovery orders to recover tax not paid or short paid and input tax credit wrongly availed or utilised is set by notification, with distinct extended deadlines by financial year (end December 2023; end March 2024; end June 2024) and deemed effective from 31 March 2023, modifying earlier state notifications and issued under the state GST Act read with integrated and union territory GST provisions.</description>
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      <description>Extension of the statutory limitation period for issuance of recovery orders to recover tax not paid or short paid and input tax credit wrongly availed or utilised is set by notification, with distinct extended deadlines by financial year (end December 2023; end March 2024; end June 2024) and deemed effective from 31 March 2023, modifying earlier state notifications and issued under the state GST Act read with integrated and union territory GST provisions.</description>
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