Notification regarding extension of limitation under Section 168A of RGST Act - F.12(11)FD/Tax/2023-07 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: April 01, 2023 In exercise of the powers conferred by section 168A of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) (hereinafter referred to as the said Act) and in partial modification of this department s notification No. F.12 (46)FD/ TAX/2017- Pt-V-177, dated the 18th May, 2020 and No. F.12 (1)FD/TAX/2021-07, dated the 4 th May, 2021 and No. F.12(15)FD/Tax/2022-29, dated the 16th July, 2022, the State Government, on the recommendations of the Council, hereby, extends the time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised, relating to the period as specified below, namely:- (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. [F.12(11)FD/Tax/2023-07] By Order of the Governor, (Namrata Vrishni) Joint Secretary to the Government