Extension of limitation under Section 168A of Nagaland Goods and Services Tax Act, 2017 - FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/215 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. NO. FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/215 Dated: 31st March 2023 NOTIFICATION In exercise of the powers conferred by section 168A of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (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 Nagaland Finance Department (Revenue Branch), F. No. FIN/REV-3/GST/1/08(Pt-1)(Vol.I)/103 dated the 3rd April 2020 and Government of Nagaland Finance Department (Revenue Branch), F. No. FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/53 dated the 1 st May 2021 and Government of Nagaland Finance Department (Revenue Branch), F. No. FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/149 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, 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. (Taliremba) Commissioner Secretary