Amendment of Notification No. 52/GST-2, dated 23.08.2022 (Notification under section 168A to extend dates of specified compliances under the HGST Act, 2017) - 70/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 29th December, 2023 No. 70/GST-2 . In exercise of the powers conferred by section 168A of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), and in partial modification of the Haryana Government, Excise and Taxation Department, notification No. 43/GST-2, dated the 7th May, 2020 and the Haryana Government, Excise and Taxation Department, notification No. 19/GST-2, dated the 21st May, 2021 and the Haryana Government, Excise and Taxation Department, notification No. 52/GST-2, dated the 23rd August, 2022 and the Haryana Government, Excise and Taxation Department, notification No. 15/GST-2, dated the 24th April, 2023, the Governor of Haryana, 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 2018-19, up to the 30th day of April, 2024; (ii) for the financial year 2019-20, up to the 31st day of August, 2024. DEVINDER SINGH KALYAN, Principal Secretary to Government Haryana, Excise and Taxation Department.