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    <title>Seeks to extend dates of specified compliances in exercise of powers under section 168A of Bihar Goods and Services Tax Act, 2017</title>
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    <description>The State notification exercises statutory power to extend the time limit for issuance of orders for recovery of unpaid or short-paid tax and for reversal of wrongly availed or utilised input tax credit, partially modifying earlier departmental notifications. It specifies extended cut-off dates for two past financial years by which the tax administration may issue assessment or recovery orders, leaving substantive grounds for recovery and legal tests for input tax credit unchanged.</description>
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    <pubDate>Tue, 23 Jan 2024 00:00:00 +0530</pubDate>
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      <description>The State notification exercises statutory power to extend the time limit for issuance of orders for recovery of unpaid or short-paid tax and for reversal of wrongly availed or utilised input tax credit, partially modifying earlier departmental notifications. It specifies extended cut-off dates for two past financial years by which the tax administration may issue assessment or recovery orders, leaving substantive grounds for recovery and legal tests for input tax credit unchanged.</description>
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