In exercise of the powers conferred by section 168A of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in partial modification of the notification No. 35/2020-State Tax, No. F-10-83/2020/CT/V(118), Chhattisgarh Commercial Tax Department, dated the 19th November, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 615, dated the 1stDecember, 2020,and No. 14/2021-State Tax, No. F-10-38/2021/CT/V(46), Chhattisgarh Commercial Tax Department, dated the 18th June, 2021, published in the Gazette (Extraordinary) of Chhattisgarh, No. 356, dated the 28th June, 2021,andNo. 13/2022-State Tax, No. F-10-38/2022/CT/V(73), Chhattisgarh Commercial Tax Department, dated the 16th August, 2022, published in the Gazette (Extraordinary) of Chhattisgarh,No. 546, dated the 1stSeptember, 2022,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 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.

By order and in the name of the Governor of Chhattisgarh,

HIM SHIKHAR GUPTA, Secretary.