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7988 GI/202 3 (1) EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY No. 5250] NEW DELHI , THURS DAY , DECEMBER 28, 2023/ PAUS HA 7, 1945 CG-DL-E-28122023-250938 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi, the 28th December , 2023 No. 56/2023 - Central Tax S.O. 5483 (E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notifications of the Government of India, Ministry of Finance (Department of Revenue), No. 35/2020 -Central Tax, dated the 3rd April, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vid e number G.S.R. 235(E), dated the 3rd April, 2020 and No. 14/2021 -Central Tax, dated the 1st May, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 310(E), dated the 1st May, 2021 and No. 13/2022 -Central Tax, dated the 5th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 516(E), dated the 5th July, 2022, and No. 09/2023 -Central Tax, dated the 31st March, 2023 published in the Gaz ette of India, Extraordinary, Part II, Section 3, Sub -section (i i), vide number G.S.R. 1564 (E) dated the 31st March, 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 the said Act, for recovery of tax not paid or s hort 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. [F. No. CBIC -20013/7 /2021-GST] RAGHAVENDRA PAL SINGH, Director Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -1100 54.