In exercise of the powers conferred by section 168A of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017) (hereinafter referred to as the said Act) and in partial modification of the notifications of the Commercial Taxes Department notification No. S.O. 129, dated the 09th June, 2020, published in the Bihar Gazette, Extraordinary, vide number 348, dated the 09th June, 2020, and notification No. S.O. 115, dated the 01st July, 2021, published in the Bihar Gazette, Extraordinary, vide number 564, dated the 01st July, 2021 and notification No. S.O. 174, dated the 29th August, 2022, published in the Bihar Gazette, Extraordinary, vide number 634, dated the 29st August, 2022 the Governor of Bihar, 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.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.