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    <title>Extension of limitation under Section 168A of APGST Act w.r.t. proceedings under section 73</title>
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    <description>Section 168A of the Arunachal Pradesh Goods and Services Tax Act, 2017 extends the limitation period for issuing orders under section 73(9) concerning tax unpaid or short paid, or input tax credit wrongly availed or utilised. Orders may be issued until 31 December 2023 for financial year 2017-18, 31 March 2024 for financial year 2018-19, and 30 June 2024 for financial year 2019-20.</description>
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      <description>Section 168A of the Arunachal Pradesh Goods and Services Tax Act, 2017 extends the limitation period for issuing orders under section 73(9) concerning tax unpaid or short paid, or input tax credit wrongly availed or utilised. Orders may be issued until 31 December 2023 for financial year 2017-18, 31 March 2024 for financial year 2018-19, and 30 June 2024 for financial year 2019-20.</description>
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