Extension of limitation under Section 168A of Sikkim Goods and Services Tax Act, 2017

Extension of limitation under Section 168A of Sikkim Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=142988 The Government, under state GST powers read with integrated and union territory GST provisions, extends the time limit for issuance of recovery orders for unpaid or short-paid tax and wrongly availed or utilised input tax credit for specified past financial years, by partially modifying earlier notifications and thereby widening the temporal window for departmental assessment and recovery actions. en-us Fri, 31 Mar 2023 00:00:00 +0530 Tue, 07 Jan 2025 17:42:00 +0530 TaxTMI RSS Generator Extension of limitation under Section 168A of Sikkim Goods and Services Tax Act, 2017 https://www.taxtmi.com/notifications?id=142988 The Government, under state GST powers read with integrated and union territory GST provisions, extends the time limit for issuance of recovery orders for unpaid or short-paid tax and wrongly availed or utilised input tax credit for specified past financial years, by partially modifying earlier notifications and thereby widening the temporal window for departmental assessment and recovery actions. Notifications GST - States Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142988