The Commercial Taxes and Registration Department of Tamil Nadu on January 02, 2024, notified regarding the extension of the time limit for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized as mentioned in the older Notification No.II(2)/CTR/351(a-6)/2023, dated April 05, 2023.
The following has been stated namely: -
• It specifies the extended period as:
o (i) for the financial year 2018-19, up to April 30, 2024
o (ii) for the financial year 2019-20, up to August 31, 2024
This shall come into force on December 28, 2023.
[Notification no. - No. II(2)/CTR/A/2024]
