IND HR Tax Extended Recovery Time


On Apr. 24, IND HR Tax extended time limit re recovery of unpaid tax.


  • IND HR Tax gazetted a notification to extend the time limit under s73(10) of Haryana goods and services tax act 2017 for recovery of tax not paid or short paid or of input credit wrongly availed or utilized, with respect to the periods as specified below.
  • Specifically, for the financial year (FY) 2017-18, up to Dec. 31, 2023; for the FY 2018-19, up to Mar. 31, 2024; additionally, for the FY 2019-20, up to Jun. 30, 2024.
  • Document dated Apr. 24, 2023, received on Apr. 28, and summarized on May 2.
  • Effectiveness
  • The respective extensions are to Dec. 31, 2023, Mar. 31, 2024, and Jun. 30, 2024.
  • In Apr. 2023, IND HR Tax notified of an amnesty re assessment orders, see #171131.
  • Dec. 2023 Time Limit Extension
  • On Dec. 29, 2023, IND HR Tax extended time limit for recovery of tax not paid or short paid or of input credit wrongly availed or utilized, with respect to periods below.
  • For financial year 2018-19 up to Apr. 30, 2024 and FY 2019-20 up to Aug. 31, 2024.
  • Document dated Dec. 29, received from IND HR Tax Jan. 1, 2024, summarized Jan. 4.

Regulators IND HR Tax
Entity Types Auditor; Corp
Reference OG 70/GST-2, 12/29/2023; OG, Nt No. 15/GST-2, 4/24/2023; Citation: Haryana goods and services tax act 2017;
Functions Compliance; Financial; Reporting; Tax; Treasury
Countries India
Category
State
Products Corporate
Regions AP
Rule Type Final
Rule Date 4/24/2023
Effective Date 4/30/2024
Rule Id 171127
Linked to Rule :171131
Reg. Last Update 12/29/2023
Report Section International

Last substantive update on 01/04/2024