Extension of time limit specified for recovery of tax paid or short paid or input tax credit wrongly availed or utilised. - 13/XI-2–24-9(47)-17-T.C.250-U.P.Act-1-2017-Order (311)-2024 - Uttar Pradesh SGST

Uttar Pradesh Shasan Rajya kar Anubhag-2 IN pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government notification no. 13/XI-2 24-9(47)-17-T.C.250-U.P.Act-1-2017-Order (311)-2024, dated February 7, 2024 : No. 13/XI-2 24-9(47)-17-T.C.250-U.P.Act-1-2017-Order (311)-2024 Dated Lucknow, February 7, 2024 IN exercise of the powers conferred by Section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the said Act ) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Act no. 13 of 2017) and in partial modification of the notification no. 445/XI-2-9(47)-17-U.P.Act-1-2017-Order-(118)-2020] dated May 11, 2020 and no. 496/XI-2-21-9(47)-17-U.P.Act-1-2017-Order (186)-2021] dated June 28, 2021 and no. 596/XI-2-22-9(47)-17 T.C. 187-U.P.Act-1-2017-Order (252)-2022] dated July 21, 2022 and no. 515/XI-2-23-9(47)-17 T.C.215-U.P.Act-1-2017-Order (273)-2023] dated April 24, 2023, the Governor on the recommendations of the Council, hereby, 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 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, NITIN RAMESH GOKARN, Apar Mukhya Sachiv.