What is the Limitation of notice period for the year 2019-20 as per GST Act

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This discussion clarifies the time limits for issuing GST notices for the financial year 2019-20. For Section 73 of the CGST Act, the last date to issue a show-cause notice was 31 May 2024. For Section 74, which deals with cases of fraud or wilful misstatement, the notice must be issued within 6 months before the expiry of 5 years from the annual return's due date, placing the deadline around 30 September 2025.

Rajinikanth

Rajinikanth (Querist)

09 September 2025 What is the limitation of notice for the year 2019-20as per GST Act.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

09 September 2025 Last date to issue show-cause notice for FY 2019-20 under Section 73 CGST act: 31 May 2024

Rajinikanth

Rajinikanth (Querist)

09 September 2025 Thank you Sir, But notice dated 29-08-2025 under section 74(1)

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

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.

Rajinikanth

Rajinikanth (Querist)

09 September 2025 Sir, Thank you very much for your valuable reply, once again thank you.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

09 September 2025 You are welcome.

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