In exercise of the powers conferred by section 168A of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) and in partial modification of the Haryana Government, Excise and Taxation Department, Notification No. 43/GST-2, dated the 7th May, 2020 and Haryana Government, Excise and Taxation Department, Notification No. 19/GST-2, dated the 21st May, 2021, the Governor of Haryana, on the recommendations of the Council, hereby,-

(i) 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, in respect of a tax period for the financial year 2017-18, up to the 30th day of September, 2023;

(ii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation under sub-section (10) of section 73 of the said Act for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of erroneous refund;

(iii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act.

2. This notification shall be deemed to have come into force with effect from the 1st day of March, 2020.

ANURAG RASTOGI,

Additional Chief Secretary to Government Haryana,

Excise and Taxation Department.