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    <title>Extension of limitation under Section 168A of CGST Act w.r.t. proceedings under section 73</title>
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    <description>The notification extends the statutory time limit for issuance of orders for recovery of tax not paid or short paid, and for correction of wrongly availed or utilised input tax credit, by modifying earlier state notifications on the recommendation of the GST Council. It specifies new terminal dates for issuance of assessment orders for particular financial years, thereby extending the period during which the tax authority may complete assessment and recovery proceedings under the state GST Act.</description>
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      <description>The notification extends the statutory time limit for issuance of orders for recovery of tax not paid or short paid, and for correction of wrongly availed or utilised input tax credit, by modifying earlier state notifications on the recommendation of the GST Council. It specifies new terminal dates for issuance of assessment orders for particular financial years, thereby extending the period during which the tax authority may complete assessment and recovery proceedings under the state GST Act.</description>
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