Extension of limitation under Section 168A of JKGST Act - S.O. 386 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR FINANCE DEPARTMENT Civil Secretariat, Jammu/Srinagar NOTIFICATION Srinagar, the 24 th of July, 2023 S.O. 386 - In exercise of the powers conferred by section 168A of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V 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 in partial modification of the notifications of the Government of Jammu and Kashmir, Finance Department, SO No. 401/2022- Tax, dated the 22nd of August, 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 utilized, 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. This notification shall deemed to have come in to force w.e.f. 31st day of March, 2023. By order of the Government of the Jammu and Kashmir. (Santosh D Vaidya) IAS Principal Secretary to the Government, Finance Department.