SCN Due Date Alert! Today is the Last Day for GST Notices u/s 73 and 74 for these years: Know More
The tax authorities are expected to issue a large number of GST notices before September 30, which is today. Taxpayers should be alert, as September 30 is the deadline for issuing a show cause notice (SCN) under Section 74 for FY 2019-20 and under Section 73 for FY 2021-22.
Section 74 of the CGST Act allows GST officers to issue show cause notices to the GSTIN holders if they suspect any fraud or the non-payment of GST, Wrong or excess Input Tax Credit (ITC) claimed, or fraudulent refunds. While Section 73 of the CGST Act allows the GST officer to issue Show cause notice in non-fraud cases.
Since today is the deadline, the GST officers across the country are already issuing DRC-01A, which is a pre-show cause notice. For which, the officers usually give two to three days to file the reply. However, the principles of natural justice mandate giving enough time to the taxpayers to reply properly while giving them an opportunity of being heard.
It is very important to keep checking your GST portal and registered email regularly. Any notice or message from the department can be sent there. You should also track any DRC-01A or ASMT communications you receive, to which the taxpayers must reply immediately.
Also, make sure your records are well-maintained and organised. This includes purchase and sales data, input tax credit (ITC) details, GSTR-2A/2B reports, and any other relevant documents. If your documents are in order, it is easier to reply and avoid further issues.
Here is the detailed table of the last dates for issuing notices and orders, which is helpful for you to avoid any future penalty.
For Financial Year 2017-18 to Financial Year 2023-24
| Tax period | Due date or extended date of annual return | Non-fraud cases u/s 73 of the CGST | Fraud cases u/s 74 of CGST | ||
| Notice to be Issued (3 months before order) | Order to be passed within 3 years of the due date of the annual return | Notice to be issued 6 months before the order | order to be passed within 5 years of the due date of the annual return | ||
| 2017-18 | 05-Feb-20 | 30-Sep-2023 (Time-barred) | 31-Dec-2023 (Time-barred) | 05-Aug-2024 (Time-barred) | 05-Feb-2025 (Time-barred) |
| 2018-19 | 31-Dec-20 | 31-Jan-2024 (Time-barred) | 30-Apr-2024 (Time-barred) | 30-Jun-2025 (Time-barred) | 31-Dec-25 |
| 2019-20 | 31-Mar-21 | 31-May-2024 (Time-barred) | 31-Aug-2024 (Time-barred) | 30-Sep-2025 (Soon to expire) | 31-Mar-26 |
| 2020-21 | 28-Feb-22 | 30-Nov-2024 (Time-barred) | 28-Feb-2025 (Time-barred) | 31-Aug-26 | 28-Feb-27 |
| 2021-22 | 31-Dec-22 | 30-Sep-2025 (Soon to expire) | 31-Dec-25 | 30-Jun-27 | 31-Dec-27 |
| 2022-23 | 31-Dec-23 | 30-Sep-26 | 31-Dec-26 | 30-Jun-28 | 31-Dec-28 |
| 2023-24 | 31-Dec-24 | 30-Sep-27 | 31-Dec-27 | 30-Jun-29 | 31-Dec-29 |
For FY 2024-25 onwards, for all cases under section 74A of the CGST Act
| Tax period | Due date of annual return | Notice to be issued (within 42 months (3.5 yrs) from due date of annual return) | Order to be passed (within 12 months from date of issuance of notice) | Extended upto 6 months |
| 2024-25 | 31-Dec-25 | 30-Jun-29 | 30-Jun-30 | 31-Dec-30 |
| 2025-26 | 31-Dec-26 | 30-Jun-30 | 30-Jun-31 | 31-Dec-31 |
| 2026-27 | 31-Dec-27 | 30-Jun-31 | 30-Jun-32 | 31-Dec-32 |
| 2027-28 | 31-Dec-28 | 30-Jun-32 | 30-Jun-33 | 31-Dec-33 |
| 2028-29 | 31-Dec-29 | 30-Jun-33 | 30-Jun-34 | 31-Dec-34 |
| 2029-30 | 31-Dec-30 | 30-Jun-34 | 30-Jun-35 | 31-Dec-35 |
