GST SCN for 2018-19

Your SCN for FY 2018-19 was issued on June 26, 2025.

1. If the SCN is issued under Section 73 (without allegations of fraud/suppression):

   • The time limit for issuing an SCN for FY 2018-19 under Section 73 expired on January 31, 2024.

   • Therefore, if your SCN is under Section 73, it is time-barred and thus, arguably, not a valid notice.

      

2. If the SCN is issued under Section 74 (with allegations of fraud/suppression):

   • The time limit for issuing an SCN for FY 2018-19 under Section 74 is June 30, 2025.

   • Since your SCN was issued on June 26, 2025, it falls within the time limit prescribed under Section 74.

3.  The department cannot simply invoke Section 74 without concrete proof of these elements. A mere excess ITC claim, without deliberate intent to evade tax, should typically fall under Section 73.

IF the timelines under Section 73 are missed they have been issuing SCNs by invoking section 74 for the benefit of extended timeline. So if this is the case fight accordingly.

Whether your SCN for FY 2018-19 is time-barred depends on which section it was issued under.

SECTION 73 (no fraud alleged) time limit for FY 2018-19:
The standard time limit under Section 73 is 3 years from the due date of annual return. For FY 2018-19 (GSTR-9 due September 30, 2019), this limit ran to around September 2022. COVID-era extensions (SC order and MCA notifications) extended some of these deadlines. Check the exact notification your department relies on in the SCN body.

SECTION 74 (fraud/suppression alleged) time limit:
5 years from the due date of annual return. For FY 2018-19, this runs to around September 2024. An SCN issued in 2026 under Section 74 should be examined carefully for whether the time limit has expired.

WHAT TO DO:
1. Check the SCN header: which section (73 or 74) and the date of issue.
2. Compare the SCN date against the applicable extension notifications for FY 2018-19.
3. If time-barred, reply stating the limitation objection in writing within the time given in the notice.
4. If within time, evaluate whether to contest the demand or settle through Vivad se Vishwas 2.0.

For guidance on reviewing a GST SCN, checking the limitation period, and drafting a reply, this [GST notice response guide](https://taxgarden.in/blog/gst-asmt-10-notice-how-to-respond) covers the steps from notice review to formal reply.

Do not ignore the SCN. For FY 2018–19, the applicable provision depends on whether the case alleges fraud, wilful misstatement or suppression: section 73 applies otherwise, while section 74 applies where such allegations are made. Under the original statutory timelines, a section 73 order had to be issued by 31 December 2023, and a section 74 order by 31 December 2025; the corresponding SCN deadlines were three months earlier. A notice dated 26 June 2025 therefore appears beyond the original section 73 limit, but may fall within the section 74 limit.

Check the section cited, the tax period, the allegations, the date and mode of service, and whether any applicable extension or court order affects the limitation. If the notice is time-barred or otherwise defective, raise that objection in a reasoned reply within the notice’s stated deadline, while also answering the ITC allegations on merits. The notice date alone is not enough to conclude it is invalid.

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