In exercise of the powers conferred by Section 168A of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the said Act) read with Section 20 of the Integrated Goods mid Services Tax Act, 2017 (13 of 2017), and in partial modification in this department;® Notification No. F-A3-31-2020-1-V (67), Dated 5th December, 2020 and No. F A 3-07-2021-1-V (26), Dated 10th June, 2021 Notification No. CT-3-0002-2022-Sec-l-V CT) (44). Date 20th July, 2022, and Notification No. CT-8-0005-2023-Sec-l-VCT) (12), Date 21st April, 2023. the State 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 subsection (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 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 effect from the 28th day of December, 2023

By order and in the name of the Governor of Madhya Pradesh,

VANDANA SHARMA, Dy. Secy