(१)

भााग चाार-ब-४०–१

RNI No. MAHBIL /2009/37831

महाराष्टट्रõ शासन राजपत्र

असाधारण भाग चार-ब

वर्षष १०, अंक ९(३)]

मंगळवार, जानेवारी १६, २०२४/पौषष २६, शके १९४५

[पृष्ठेे २, किं�ंमत : रुपयेे ९.००

असाधारण क्रमांं�क ४०

प्राधिकृत प्रकाशन

महाराष्टट्र शासनाने महाराष्टट्र अधिनिय

मांन््वये तयार केलेले

(भाग एक, एक-अ आणि एक-ल यांमध््यये प्रसिद्ध केलेले निय

म व आदेश यांव््यतिरिक्त) निय

म व आदेश.

FINANCE DEPARTMENT

Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,

Mumbai 400 032, dated the 16th January, 2023.

NOTIFICATION

Notification No. 56/2023—State Tax

Maharashtra Goods and Services Tax Act, 2017.

No. MGST-1524/C.R.6 /Taxation-1.— In exercise of the powers conferred by section 168A of

the Maharashtra Goods and Services Tax Act, 2017, (Mah.XLIII of 2017) (hereinafter referred to as

the said Act) and in partial modification of the notifications of the Government notification of the

Finance Department No. 35/2020- State Tax, dated the 13th May, 2020 published in the Maharashtra

Government Gazette, Part IV-B, Extra-ordinary No. 111, dated the 13th May, 2020 and No. 14/2021-

State Tax, dated the 3rd December, 2021 published in the Maharashtra Government Gazette, Part

IV-B, Extra-ordinary No.126, dated 6th May, 2021 and No.13/2022-State Tax, dated the 8th August,

2022, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No.291, dated

the 8th August, 2022, and No.09/2023-State Tax, dated the 24th May, 2023, published in the

Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 198, dated the 24th May, 2023,

the Government, on the recommendations of the Council, hereby, extends the time limit specified

under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of

2

महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, जानेवारी १६, २०२४/पौषष २६, शके १९४५

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 Maharashtra,

MANDAR KELKAR,

Deputy Secretary to Government.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,

RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,

MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,

21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.