Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the KGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified

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.... Dated, Thiruvananthapuram, 6th May, 2023. 22nd Medam, 1198 S. R. O. No. 557/2023 In exercise of the powers conferred by section 168A of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act) and in partial modification of notification issued under G.O.(P) No.117/2020/TAXES. dated 30th September, 2020 and published as S.R.O. No.631/2020 in the ....

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....:- (i) for the financial year 2017-18, up to the 31st day of December, 2023; (ii) for the financial year 2018-19, up to the 31st day of March, 2024; (iii) for the financial year 2019-20, up to the 30th day of June, 2024. 2. This notification shall be deemed to have come into force on the 31st March, 2023. By order of the Governor, Dr. RATHAN U. KELKAR, Secretary to Government. Expla....