The Government of Himachal Pradesh on April 10, 2023, extended the time limit for issuance of an order for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized.
The following period is as specified below, namely:–
•for the financial year 2017-18, up to December 31, 2023;
•for the financial year 2018-19, up to March 31, 2024;
•for the financial year 2019-20, up to June 30, 2024.
[Notification No. EXN-F(10)-5/2023]