Extension of limitation under Section 168A of Puducherry Goods and Services Tax Act, 2017 - G.O. Ms. No. 7 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 7, Puducherry, dated 19th May 2023) NOTIFICATION In exercise of the powers conferred by section 168A of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as the said Act) and in partial modification of the notifications of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 44, dated 7th September, 2020, published in the Gazette of Puducherry, Extraordinary Part-I, No. 127, dated 7th September, 2020, G.O. Ms. No. 12, dated 10th May, 2021, published in the Gazette of Puducherry, Extraordinary Part-I, No. 100, dated 10th May, 2021 and G.O. Ms. No. 17, dated 20th July, 2022, published in the Gazette of Puducherry, Extraordinary Part-I, No. 93, dated 22nd July, 2022, the Lieutenant-Governor, Puducherry, 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. (By order of the Lieutenant-Governor) L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).