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    <title>Extension of limitation under Section 168A of JKGST Act</title>
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    <description>The Government, under section 168A read with section 20 of the Integrated GST Act and by partial modification of a prior notification, extends the time limit under sub section (10) of section 73 for issuance of orders under sub section (9) of section 73 to recover tax not paid or short paid and to recover input tax credit wrongly availed or utilized for specified financial years, with the notification effective from 31 March 2023.</description>
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