what is the procedure followded by cpc to send demand notice?? when is the last date till which they can send the notice for an assessment year???
Swapnil Jaiswal
(student)
(32 Points)
Replied 08 December 2012
u/s 142(1),law does not prescribe any time limit for issue of noticefor filing the return but as per general guidelines,a return cannot be filed after expiry of one year from the end of relevant A.Y.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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