Seeks to partially modify FD notification No. 18491 dated 22.06.2020, No. 13898 dated 07.05.2021 and No. 18029 dated 18.07.2022 allowing extension of time limit under section 168A - 11513-FIN-CT1-TAX-0005/2023 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT Notification The 15 th April, 2023 S.R.O. No. - In exercise of the 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 notifications 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, 2020 bearing S.R.O. No. 138/2020 and No. 13898-FIN-CT1-TAX-0002-2020, dated the 7th May, 2021, published in the Extraordinary issue No. 727 of the Odisha Gazette, dated the 7th May, 2021 bearing S.R.O. No. 129/2021 and No. 18029-FIN-CT1-TAX-0001-2022, dated the 18 th July, 2022, published in the Extraordinary issue No. 2288 of the Odisha Gazette, dated the 18th July, 2022 bearing S.R.O. No. 484/2022, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby, extend 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, up to the 31 st day of December, 2023; (ii) for the financial year 2018-19, up to the 31 st day of March, 2024; and (iii) for the financial year 2019-20, up to the 31 st day of June, 2024. [No. 11513-FIN-CT1-TAX-0005/2023] By order of the Governor Under Secretary to Government