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    <title>Seeks to extend, u/s 168A, the time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the Act.</title>
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    <description>Extension under section 168A enlarges the time limit for issuance of orders under sub section (9) of section 73 for recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised: for financial year 2018 19 up to 30th April, 2024, and for financial year 2019 20 up to 31st August, 2024. The notification partially modifies earlier departmental notifications and is deemed to have come into force from 28th December, 2023.</description>
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      <description>Extension under section 168A enlarges the time limit for issuance of orders under sub section (9) of section 73 for recovery of tax not paid or short paid and of input tax credit wrongly availed or utilised: for financial year 2018 19 up to 30th April, 2024, and for financial year 2019 20 up to 31st August, 2024. The notification partially modifies earlier departmental notifications and is deemed to have come into force from 28th December, 2023.</description>
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