The Government of Delhi on July 11, 2024, extended the time limit for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized.
The following has been stated:
• It has stated that for the financial year 2018-19, it is extended up to April 30, 2024;
• It has stated that for the financial year 2019-20, up to August 31, 2024.
[Notification No 56/2023 – State Tax]