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Intimation under GST
what is the minimum time period for intimation Notice under GST.
Replies (2)
For demand notices or registration or GST returns mismatch in sales?
For demand Notice:-
3 year time limit from DoF of Annual Return for issuing order under Section 73 (no fraud) [SCN must be issued 3 month prior from ending 3 yr]
5 year time limit from DoF of Annual Return for issuing order under Section 74 (fraud cases) [SCN must be issued 6 month prior from ending 5 yr]
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