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 notifications 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 1st December, 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, and No. 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 1st September, 2022, and No. 09/2023-State Tax, No. F 10-23/2023/CT/V(46), Chhattisgarh Commercial Tax Department, dated the 30th October, 2023, published in the Gazette (Extraordinary) of Chhattisgarh, No. 588, dated the 6th November, 2023, 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.

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

HIM SHIKHAR GUPTA, Secretary.