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Notice U/S 73 & DRC-01 Validity?

GST (10 Points)

21 February 2024

I have been issued DRC-01 U/s 73 for a Mismatch between GSTR-1 and GSTR-3B for FY:2018-19 on 17.01.2024.

However, as a summary to SCN the officer has attached the ASMT-10 issued u/s 61 on 30.10.2019.

Is DRC-01 u/s 73 in my case valid?

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2 Replies

Money Money (383 Points)
Replied 21 February 2024

According to the web search results, the DRC-01 u/s 73 notice in your case may not be valid, as it was issued before the due date of compliance of ASMT-10 u/s 6112. As per Section 73 (1) and Section 73 (10) of the CGST Act, 2017, a show cause notice must be issued at least three months prior to the time limit of three years from the due date for furnishing the annual return for the relevant financial year3. Therefore, you can challenge the validity of the notice by submitting your response accordingly and avoid any adverse orders from the department.

I hope this information helps you.

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Sanjay Tighare (7 Points)
Replied 23 February 2024

In terms of section 73(10) as amended vide notification no. 56/2023 CT dated 28.12.2023, the last date for issuance Order is on or before 30.4.2024 for F.Y. 2018-19.

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