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    <title>Extension of Time Limit for Issuance of Orders under Section 73(9) of the Punjab GST Act, 2017 for FY 2018-19 and FY 2019-20</title>
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    <description>Time limits for issuance of orders under section 73(9) were extended for recovery of tax not paid or short paid, and input tax credit wrongly availed or utilised. For financial year 2018-19, orders may be issued up to 30 April 2024, and for financial year 2019-20, up to 31 August 2024. The extended limits apply retrospectively with effect from 28 December 2023.</description>
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      <description>Time limits for issuance of orders under section 73(9) were extended for recovery of tax not paid or short paid, and input tax credit wrongly availed or utilised. For financial year 2018-19, orders may be issued up to 30 April 2024, and for financial year 2019-20, up to 31 August 2024. The extended limits apply retrospectively with effect from 28 December 2023.</description>
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