TMI BlogSeeks to extend dates of specified compliances in exercise of powers under section 168A of DGST ActX X X X Extracts X X X X X X X X Extracts X X X X ..... 168A of the Delhi Goods and Services Tax Act, 2017 (03 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 in partial modification of the Government Notification No. 35/2020-State Tax, published in the Gazette of Delhi, Extraordinary, Part IV, Section 3, Sub- section (i), vide number F.3 (84)/Fin.(Exp-IV)/2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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