Section 73(10) in Telangana Goods and Services Tax Act, 2017
(10)The proper officer shall issue the order under subsection (9) within three years from the due date for [furnishing of annual return] [Substituted by Act 3 of 2019, (w.e.f. 01.07.2017).] for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund.
