The Finance Department, Govt. of Assam on September 06, 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.
The following has been stated namely: -
• It has extended the time limit specified under Section 73 (10) for issuance of orders under Section 73 (9) of the Assam GST Act, 2017, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified:
o for the financial year 2017-18, up to December 31, 2023
o for the financial year 2018-19, up to March 31, 2024
o for the financial year 2019-29, up to June 30, 2024
• This shall come into force with effect from March 31, 2023.
[Notification no. - CF No.151446/287]
