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Due date of show cause notice for the period july 2017 after filing of gstr 9
due date of show cause notice for the period july 2017 after filing of gstr 9
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Dear.,
I can't understand Your query!
I can't understand Your query!
Time Limit of Issuance of Order U/s 73, 74 of CGST Act
Under Section 73 :
within 3year from the due date of filing Annual Return
Note : SCN will be issue on or before 3 months prior to expiry 3 year from the due date of Annual Return.
Under Section 74 :
It's 5 year.
Note : SCN will be issue on or before 6 months prior to expiry 3 year from the due date of Annual Return.
Under Section 73 :
within 3year from the due date of filing Annual Return
Note : SCN will be issue on or before 3 months prior to expiry 3 year from the due date of Annual Return.
Under Section 74 :
It's 5 year.
Note : SCN will be issue on or before 6 months prior to expiry 3 year from the due date of Annual Return.
Sir, under GST regime the time limit normal period for show cause notice is within three year and for suppression the time limit is with in five year.
Now the last date of GSTR 9 is 12 February 2020.
then if any discripencies noticed by the department after security of GSTR 9 and the books of accounts.in this senero, What could be the normal period for issuance of show cause notice?
Now the last date of GSTR 9 is 12 February 2020.
then if any discripencies noticed by the department after security of GSTR 9 and the books of accounts.in this senero, What could be the normal period for issuance of show cause notice?
Dear
Serutiny of return Notice Issued under Section 61 , rule 99 , in Form ASMT 10 & if Officer find any Discrepancies in return filed by Tax Payer , the explanation shall be called from Tax Payer , & such explanation can be in form of Notice . So as such there is no time is prescribed in this case .
But Notice under 73,74 is different from Secrutiny of return .
(Can refer Rule 142 , 99)
Serutiny of return Notice Issued under Section 61 , rule 99 , in Form ASMT 10 & if Officer find any Discrepancies in return filed by Tax Payer , the explanation shall be called from Tax Payer , & such explanation can be in form of Notice . So as such there is no time is prescribed in this case .
But Notice under 73,74 is different from Secrutiny of return .
(Can refer Rule 142 , 99)
Addition above reply , in term of Section 61(3) if the taxpayer do not furnished the satisfactirs explanation within the period of 30day of service of order (ASMT 10) , yes in that case demand cam be determined u/s 73, 74 .
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