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    <title>Amendment of Notification No. 52/GST-2, dated 23.08.2022 (Notification under section 168A to extend dates of specified compliances under the HGST Act, 2017)</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 recovery where input tax credit was wrongly availed or utilised, for specified past financial years. It amends earlier state notifications and sets distinct extended deadlines for each covered year, thereby postponing the cutoff for initiating and issuing recovery orders under the relevant GST recovery provision.</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 recovery where input tax credit was wrongly availed or utilised, for specified past financial years. It amends earlier state notifications and sets distinct extended deadlines for each covered year, thereby postponing the cutoff for initiating and issuing recovery orders under the relevant GST recovery provision.</description>
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