Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the DGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified

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..... ne, 2023 No. 09/2023-State Tax No. F. 3 (02)/Fin.(Exp-I)/2023-24/DS-I/548. In exercise of the powers conferred by section 168A of the Delhi Goods and Services Tax Act, 2017 (3 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 section 21 of the Union territory Goods and Services Tax Act, 2017 (14 o .....

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..... 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 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 .....

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