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    <title>Extension of time limit specified for recovery of tax paid or short paid or input tax credit wrongly availed or utilised.</title>
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    <description>Extension of time is granted for issuing orders to recover unpaid or short-paid tax and to reverse input tax credit wrongly availed or utilised under the Uttar Pradesh GST framework by partially modifying earlier notifications. The Governor, invoking powers under the State GST Act and referencing Integrated GST provisions, extends the limitation period for initiating assessment and recovery proceedings for specified financial years, thereby postponing the cut-off dates for issuance of recovery orders without altering substantive tax liability or recovery procedures.</description>
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