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What is the relevant date for issue of Show Cause Notice under GST?

(i) In case of section 73(cases other than fraud/ suppression of facts/willful misstatement), the relevant date shall be counted from the due date for filing of annual return for the financial year to which demand relates to.

  • The SCN has to be adjudicated within at period of three years from the due date of filing of annual return.
  • The SCN is required to be issued at least three months prior to the time limit set for adjudication. {sec.73(2&10)}

(ii) In case of section 74(cases involving fraud/ suppression of facts/willful misstatement), the relevant date shall be counted from the due date for filing of annual return for the financial year to which demand relates to.

  • The SCN has to be adjudicated within at period of five years from the due date of filing of annual return.
  • The SCN is required to be issued at least six months prior to the time limit set for adjudication. {sec.74(2&10)}

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