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) and 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, G.O.Ms No. 106, Revenue (CT-II) Department, Dt. 28-09-2022 and G.O.Ms No. 118, Revenue (CT-II) Department, Dt. 25-08-2023, 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 2018-19, up to the 30th day of April, 2024;

(ii) for the financial year 2019-20, up to the 31st day of August, 2024;

2. This notification shall be deemed to have come into force with effect from 28th day of December, 2023.

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

SUNIL SHARMA

SPECIAL CHIEF SECRETARY TO GOVERNMENT