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Due date of show cause notice for the period july 2017 after filing of gstr 9

Vikasanand Gupta (180 Points)

12 February 2020

due date of show cause notice for the period july 2017 after filing of gstr 9

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 12 February 2020

Dear.,
I can't understand Your query!

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 12 February 2020

Time Limit of Issuance of Order U/s 73, 74 of CGST Act

Under Section 73 :
within 3year from the due date of filing Annual Return
Note : SCN will be issue on or before 3 months prior to expiry 3 year from the due date of Annual Return.

Under Section 74 :
It's 5 year.
Note : SCN will be issue on or before 6 months prior to expiry 3 year from the due date of Annual Return.

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Vikasanand Gupta (180 Points)
Replied 12 February 2020

Sir, under GST regime the time limit normal period for show cause notice is within three year and for suppression the time limit is with in five year.
Now the last date of GSTR 9 is 12 February 2020.

then if any discripencies noticed by the department after security of GSTR 9 and the books of accounts.in this senero, What could be the normal period for issuance of show cause notice?

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 12 February 2020

Dear
Serutiny of return Notice Issued under Section 61 , rule 99 , in Form ASMT 10 & if Officer find any Discrepancies in return filed by Tax Payer , the explanation shall be called from Tax Payer , & such explanation can be in form of Notice . So as such there is no time is prescribed in this case .

But Notice under 73,74 is different from Secrutiny of return .

(Can refer Rule 142 , 99)

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 13 February 2020

Addition above reply , in term of Section 61(3) if the taxpayer do not furnished the satisfactirs explanation within the period of 30day of service of order (ASMT 10) , yes in that case demand cam be determined u/s 73, 74 .