This discussion addresses the deadlines for completing GST assessments for the financial years 2017-18 and 2018-19. Specifically, it clarifies the time limits for issuing Show Cause Notices (SCNs) under Section 73 for non-fraud cases. Expert opinions suggest that assessment orders for FY 2018-19 can be issued up to 30.04.2024.
27 February 2024
Hello, Mis matching of ITC/scrutiny assessments completed 2017.-18. What is last date of completion of assessments other scrutiny and composition dealers for 2017-18 and 2018-19.Learned Experts opinions are invited. Thanks
01 March 2024
Time limit for issuance of SCN under non fraud cases under section 73 has expired for both these financial years. FY 2018-19 orders can be passed on or before 30.04.2024.