ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
jkT; dj vuqHkkx&2
la[;k 515@X;kjg-2&23-9¼47½-17-Vh0lh0 215-m0iz0vf/k0-1-2017-vkns'k ¼273½-2023 y[kuÅ] 24 vizSy] 2023
vf/klwpuk
,dhd`r eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e la[;k 13 lu~ 2017½ dh /kkjk 20 ds lkFk ifBr mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mRrj çns'k vf/kfu;e la[;k 1 lu~ 2017½ ¼ftls vkxs ^^mDr vf/kfu;e** dgk x;k gS½ dh /kkjk 168d }kjk çnRr 'kfDr;ksa dk ç;ksx djds vkSj vf/klwpuk la[;k 445@X;kjg-2-9¼47½-17-m0iz0vf/k0-1-2017-vkns'k ¼118½-2020] fnukad 11 ebZ] 2020 vkSj vf/klwpuk la[;k 496@X;kjg-2&21-9¼47½-17-m0iz0vf/k0-1-2017-vkns'k ¼186½-2021] fnukad 28 twu] 2021 rFkk vf/klwpuk la[;k 596@X;kjg-2&22-9¼47½-17Vh0lh0 187-m0iz0vf/k0-1-2017-vkns'k ¼249½-2022] fnukad 21 tqykbZ] 2022 dk vkaf'kd mikarj djds jkT;iky] ifj"kn dh flQkfj'kksa ij] uhps fofufnZ"V vof/k ls lEcfU/kr] mDr vf/kfu;e dh /kkjk 73 dh mi/kkjk ¼9½ ds v/khu] lanRr fd, x, ;k de lanRr fd, x, dj ;k xyr izkIr ;k mi;ksx fd, x, buiqV dj izR;; dh olwyh ds fy,] vkns'k tkjh djus dh] /kkjk 73 dh mi/kkjk ¼10½ ds v/khu fofufnZ"V le;&lhek dk foLrkj djrh gSa] vFkkZr~ %&
¼,d½ foRrh; o"kZ 2017&18 ds fy,] 31 fnlEcj] 2024 rd( ¼nks½ foRrh; o"kZ 2018&19 ds fy,] 31 ekpZ] 2023 rd( ¼rhu½ foRrh; o"kZ 2019&20 ds fy,] 30 twu] 2024 rdA
2&;g vf/klwpuk rkjh[k 31 ekpZ] 2023 ls izo`Rr gqbZ le>h tk;sxhA
vkKk ls] 2 mRrj izns'k vlk/kkj.k xtV] 24 vizSy] 2023 IN pursuance of the provision of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government notification no. 515@XI-2–23-9¼47½-17-T.C.215-U.P.Act-1-2017-Order ¼273½-2023, dated April 24, 2023 :
No. 515@XI-2–23-9¼47½-17-T.C.215-U.P.Act-1-2017-Order ¼273½-2023
Dated Lucknow, April 24, 2023
IN exercise of the powers conferred by Section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the "said Act") read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Act no. 13 of 2017)and in partial modification of the notification no. 445@XI-2-9¼47½-17-U.P.Act-1-2017-Order ¼118½-2020] dated May 11, 2020 and no. 496@XI-2&21-9¼47½-17-U.P.Act-1-2017-Order ¼186½-2021] dated June 28, 2021 and no. 596@XI- 2&22-9¼47½-17 T.C. 187-U.P.Act-1-2017-Order ¼249½-2022] dated July 21, 2022, the Governor, 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 the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised, relating to the period as specified below, namely :–
(i) for the financial year 2017-18, up to the 31st day of December, 2023;
(ii) for the financial year 2018-19, up to the 31st day of March, 2024;
(iii) for the financial year 2019-20, up to the 30th day of June, 2024.
2. This notification shall be deemed to have come into force on 31st day of March, 2023.
By order,
NITIN RAMESH GOKARN,
Apar Mukhya Sachiv.