In exercise of the powers conferred by section 168A of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereinafter referred to as the said Act) and in partial modification of the notifications of the Government of Gujarat, Finance Department No. (GHN-37) GST-2020/S.168A (1) -TH dated the 9th April, 2020 being Notification No. 35/2020-State Tax, and No. (GHN-26) GST-202 1/S.168A (10) -TH dated the 17th May, 2021 being Notification No. 14/2021-StateTaxandNo. (GHN-48) GST-2022/S.168A (13) -TH dated the 16th July, 2022 being Notification No. 13/2022-State Tax, the Government of Gujarat, on the recommendations of the Goods and Services Tax 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.

By order and in the name of the Governor of Gujarat,

(Dilip Thaker)

Deputy Secretary to Government