Amendment of notification no. 13/2022-State Tax, dated the 22nd July, 2022, for extension of limitation under section 168A under the HPGST Act, 2017 - 09/2023-State Tax - Himachal Pradesh SGST

Government of Himachal Pradesh State Taxes and Excise Department No. EXN-F(10)-5/2023 Dated: Shimla-2, the 10.04.2023. Notification No. 9/2023-State Tax In exercise of the powers conferred by section 168A of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act), read with section 20 of Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in partial modification of the notifications of the Government of Himachal Pradesh No. 35/2020-State Tax, dated the 23rd June, 2020 published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-4/2020, dated the 24th June, 2020 and No. 14/2021-State Tax, dated the 15th June, 2021 and No. 13/2022-State Tax, dated the 22nd July, 2022, published in the e-Gazette of Himachal Pradesh, vide number EXN-F(10)-5/2022, dated the 1st August, 2022, the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to 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 utilised, relating to the period as specified below, namely: (i) for the financial year 2017-18, upto the 31st day of December, 2023; (ii) for the financial year 2018-19, upto the 31st day of March, 2024; (iii) for the financial year 2019-20, upto the 30th day of June, 2024. By Order (Bharat Khera) Pr. Secretary (ST E) to the Government of Himachal Pradesh