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Notice after GST Cancelation

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D G MOHAN

PARTNER

145 Points Posted on 20 December 2023

After voluntary cancelation of GST is there a chance of getting notice for period 2017-18 onward.

Replies (3)

Quick Summary

This discussion addresses concerns about receiving GST notices after voluntary cancellation. While assessments can occur, the time limit for issuing a Show Cause Notice (SCN) under Section 73 for the 2017-18 period has expired. If this deadline has passed, it's generally considered that any potential notice for that period is effectively cancelled.

CS Advocate Abhishek Goyal

M Com FCS LLB M-AIMA

11027 Points Posted on 20 December 2023

Yes assessment can take place any time, but for 2017-18 the time limit for issuance of SCN u/s 73 has expired.

sabyasachi mukherjee

Profession

19978 Points Posted on 22 December 2023

If time period has expired then it's deemed to be cancelled.

Aashok Kumar Sharma

Finance/Compliance Consultant

75642 Points Posted on 08 November 2026

Notices after voluntary cancellation:
• Cancellation doesn't wipe out liabilities for the period when registered (Sec 29(3)). The department can issue notices for earlier periods within the limitation periods (Sec 73: 3 years from the annual return due date; Sec 74: 5 years).
• For FY 2017-18 to 2019-20, Sec 73 limits have now expired. Later years are still open within their limitation periods.
• Keep records for at least 72 months (Sec 36).