Intimation under GST

what is the minimum time period for intimation Notice under GST.
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Quick Summary
This discussion clarifies the minimum time periods for issuing GST intimation notices. For demand notices, there's a 3-year limit from the annual return's date of filing for non-fraud cases, with a 3-month prior notice requirement. In fraud cases, this extends to a 5-year limit, requiring a 6-month prior notice.

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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