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Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the KGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified - S. R. O. No. 557/2023 - Kerala SGSTExtract ..... GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.61/2023/TAXES. Dated, Thiruvananthapuram, 6th May, 2023. 22nd Medam, 1198 S. R. O. No. 557/2023 In exercise of the powers conferred by section 168A of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act) and in partial modification of notification issued under G.O.(P) No.117/2020/TAXES. dated 30th September, 2020 and published as S.R.O. No.631/2020 in the Kerala Gazette Extraordi ..... x x x x x Extracts x x x x x Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the KGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified - S. R. O. No. 557/2023 - Kerala SGST x x x x x Extracts x x x x x ..... This notification shall be deemed to have come into force on the 31st March, 2023. By order of the Governor, Dr. RATHAN U. KELKAR, Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendations of the 49th Goods and Services Tax Council, the Government have decided 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 Ke ..... x x x x x Extracts x x x x x Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the KGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified - S. R. O. No. 557/2023 - Kerala SGST x x x x x Extracts x x x x x
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