What is the Limitation of notice period for the year 2019-20 as per GST Act
This query is : Resolved
09 September 2025
What is the limitation of notice for the year 2019-20as per GST Act.
09 September 2025
Last date to issue show-cause notice for FY 2019-20 under Section 73 CGST act: 31 May 2024
09 September 2025
Thank you Sir, But notice dated 29-08-2025 under section 74(1)
09 September 2025
For the financial year 2019-20, the limitation period for issuing a notice under Section 74 of the GST Act is "6 months before the expiry of 5 years from the due date of filing the annual return" for that year.
it means Last date for notice issuance: 6 months prior = 30 September 2025 as..
Last date for order issuance: 5 years from this due date = 31 March 2026.
A notice under Section 74 of the GST Act is issued when the department believes that tax has not been paid, has been short paid, input tax credit has been wrongly availed or utilized, or there is an erroneous refund—all due to fraud, willful misstatement, or suppression of facts.
it means Last date for notice issuance: 6 months prior = 30 September 2025 as..
Last date for order issuance: 5 years from this due date = 31 March 2026.
A notice under Section 74 of the GST Act is issued when the department believes that tax has not been paid, has been short paid, input tax credit has been wrongly availed or utilized, or there is an erroneous refund—all due to fraud, willful misstatement, or suppression of facts.
09 September 2025
Sir, Thank you very much for your valuable reply, once again thank you.
09 September 2025
You are welcome.
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