Seeks to extend dates of specified compliance in exercise of powers under section 168A of RGST Act, 2017 - F.12 (1) FD/Tax/2024-68 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: January 01, 2024 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 4th May, 2021 and No. F.12(15)FD/Tax/2022-29, dated the 16th July, 2022, and F.12(11)FD/Tax/2023-07, dated the 01 st April, 2023 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 2018-19, up to the 30th day of April, 2024; (ii) for the financial year 2019-20, up to the 31 st day of August, 2024. [F.12 (1) FD/Tax/2024-68] By Order of the Governor, (Jaswant Singh) Joint Secretary to the Government