The Delhi SGST vide Notification No. 09/2023-State Tax dated June 22, 2023, has notified an extension of the time limit stated in section 73 (10) for issuing orders under section 73 (9) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). This extension applies to the recovery of unpaid or underpaid taxes or wrongly claimed input tax credits for specific financial years. For the fiscal year 2017-18, the time limit has been extended until December 31, 2023. For the fiscal year 2018-19, the extension is until March 31, 2024, and for the fiscal year 2019-20, it is extended until June 30, 2024.