Extension of time-limit for completion or compliance of any action by any authority - (25/2023) FD 20 CSL 2023 - Karnataka SGST

GOVERNMENT OF KARNATAKA No. FD 20 CSL 2023 Karnataka Government Secretariat, Vidhana Soudha Bengaluru, dated: 29 .11.2023 NOTIFICATION (2 5 /2023) In exercise of the powers conferred by section 168A of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act) in partial modification of the Government of Karnataka Notification (17/2020) No. FD 03 CSL 2020, dated the 20th April, 2020, published in the Karnataka Gazette, Extraordinary, Part IVA, No. 140, dated the 20th April, 2020 and Government of Karnataka Notification (07/2021) No. FD 16 CSL 2021, dated the 06th May, 2021, published in the Karnataka Gazette, Extraordinary, Part IVA, No. 519, dated the 06th May, 2021 and Government of Karnataka Notification (08/2022) No. FD 07 CSL 2022, dated the 12th July, 2022 , published in the Karnataka Gazette, Extraordinary, Part IVA, No.385, dated the 13th July, 2022 and Government of Karnataka Notification (06/2023) No. FD 20 CSL 2023, dated the 06th April, 2023, published in the Karnataka Gazette, Extraordinary, Part IVA, No. 160, dated the 06th April, 2023, 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 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.