In exercise of the powers conferred by section 168A of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter called 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 and Haryana Government, Excise and Taxation Department, notification No. 52/GST-2, dated the 23rd August, 2022, the Governor of Haryana, 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.

DEVINDER SINGH KALYAN,

Principal Secretary to Government,

Haryana, Excise and Taxation Department.