In exercise of the powers conferred by section 168A of the Jharkhand Goods and Services Tax Act, 2017 (12 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 of the notifications of the Government of Jharkhand, Commercial Taxes Department, No. 35/2020-State Tax, dated the 17th August, 2020 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 52, dated the 17th August, 2020 and No. 14/2021- State Tax, dated the 23rd June, 2021 published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 42, dated the 23rd June, 2021 and No. 13/2022- State Tax, dated the 30th September, 2022, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 37, dated the 30th September, 2022, the 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 be effective from 31st Match, 2023.

By the order of the Governor of Jharkhand,

(Vipra Bhal) Secretary,

Commercial Taxes Department