In exercise of the powers conferred by Section 168A of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 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 in partial modification in this departments Notification No. F-A3-31-2020-1-V (67), Dated 5,h December, 2020 and No. F A 3-07-2021-1-V (26), Dated 10th June, 2021 and Notification No. CT-3-0002-2022-sec-l-VCT) (44), Date 20th July, 2022, the State Government, 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 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.

2. This notification shall be deemed to have come into effect from the 31st March, 2023.

By order and in the name of the Governor of Madhya Pradesh,

R. P. SHRIVASTAVA, Dy. Secy.