Extension of limitation under Section 168A of CGST Act

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....7) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notifications of the Government of Mizoram, Taxation Department, No. 35/2020-State Tax, dated the 8th July, 2020 issued vide No.J.21011/2/2020(a)-TAX ....