Section 74(10) in Telangana Goods and Services Tax Act, 2017
(10)The proper officer shall issue the order under subsection (9) within a period of five years from the due date for [furnishing] [Substituted for the word 'filing' by Act 3 of 2019, (w.e.f. 01.07.2017).] of annual return 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 five years from the date of erroneous refund.
