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...

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..... e 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, 202 .....

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..... (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 .....

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