Extension of time limit specified u/s 73(10) for issuance of order u/s 73(9) of the GGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised - 3 notifications modified

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..... ision Notification 38/1/2017-Fin(R C)(247)/3447 In exercise of the powers conferred by section 168A of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 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 section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in par .....

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..... d as specified below, namely: (i) for the financial year 2017-18, up to the 31st day of December, 2023; (ii) for the financial year 2018-19, up to the 31st day of March, 2024; (iii) for the financial year 2019-20, up to the 30th day of June, 2024. This notification shall be deemed to have come into force with effect from 31st day of March, 2023. By order and in the name of the Gov .....

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