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    <title>Extension of limitation under Section 168A of Maharashtra Goods and Services Tax Act, 2017</title>
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    <description>Extension of limitation under Section 168A enlarges the time for issuing orders under section 73(9) for recovery of tax not paid or short paid or input tax credit wrongly availed or utilised. The Government, on Council recommendation and modifying earlier notifications, fixes extended deadlines: for 2017-18 up to 31 December 2023; for 2018-19 up to 31 March 2024; and for 2019-20 up to 30 June 2024.</description>
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      <description>Extension of limitation under Section 168A enlarges the time for issuing orders under section 73(9) for recovery of tax not paid or short paid or input tax credit wrongly availed or utilised. The Government, on Council recommendation and modifying earlier notifications, fixes extended deadlines: for 2017-18 up to 31 December 2023; for 2018-19 up to 31 March 2024; and for 2019-20 up to 30 June 2024.</description>
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