Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the MGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified - ERTS(T) 65/2017/Pt. III/423 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 31st March, 2023. No. ERTS(T) 65/2017/Pt. III/423. - In exercise of the powers conferred by section 168 A of the Meghalaya Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act) and in partial modification of the notifications of the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department, No. 35/2020-State Tax, dated the 27th April, 2020 and No. 14/2021-State Tax, dated the 1st May, 2021 and No. 13/2022-Central Tax, dated the 5th July, 2022, the 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, upto the 31st day of December, 2023; (ii) for the financial year 2018-19, upto the 31st day of March, 2024; (iii) for the financial year 2019-20, upto the 30th day of June, 2024. SANJAY GOYAL, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.