In exercise of the powers conferred by section 168A of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017) (hereinafter referred to as the said Act) in partial modification of the notifications issued in G.O.Ms No.136, Revenue (CT-II) Department, Dt.27-11-2020,G.O.Ms. No.56, Revenue (CT-II) Department, Dt.19-07-2021 and G.O.Ms No.106, Revenue (CT-II) Department, Dt.28-09-2022, 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 utilized, 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 force with effect from 31st day of March, 2023.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)

SANTHI KUMARI

CHIEF SECRETARY & SPECIAL

CHIEF SECRETARY TO GOVERNMENT (FAC)