Extension Of 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... - 35418-FIN-CT1-TAX-0005/2023 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT Notification No. 35418-FIN-CT1-TAX-0005/2023, dated December 30, 2023. In exercise of the powers conferred by section 168A of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the said Act) and in partial modification of the notification of the Government of Odisha in the Finance Department No. 18491-FIN-CT1-TAX-0002/2020 dated the 22nd June, 2020, published in the Extraordinary Issue No. 901 of the Odisha Gazette, dated the 22nd June, 2020, bearing S.R.O. No 138/2020 and No. 13898-FIN-CT1-TAX-0002/2020 dated the 7th May, 2021, published in the Extraordinary Issue No. 727 of the Odisha Gazette, dated the 7th May, 2021, bearing S. R. O. No. 129/2021 and No. 18029-FIN-CT1-TAX-0001/2022 dated the 18th July, 2022, published in the Extraordinary Issue No. 2288 of the Odisha Gazette, dated the 18th July, 2022, bearing S. R. O. No. 484/2022 and No. 11513-FIN-CT1-TAX-0005/2023 dated the 15th April, 2023, published in the Extraordinary Issue No. 831 of the Odisha Gazette, dated the 15th April, 2023, bearing S. R. O. No. 192/2023, the State Government, on the recommendations of the Goods and Services Tax Council, do 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. By order of the Governor Debashish Sahoo Deputy Secretary to Government