TIME LIMIT TO ISSUE NOTICE & ORDER U/S 74A
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Period |
Due Date of GSTR-9 |
Due Date to issue notice (42 months from due date of GSTR-9) |
Due Date to pass an order (12 months from the date of issuance of notice) |
| 2024-25 | 31.12.2025 | 30.06.2029 | 30.06.2030 |
COMMUNITY INSIGHTS
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Topic |
Publish Date |
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A Breakdown of DRC Forms: Understanding Their Role in GST Demand and Recovery Received a GST notice and unsure what it means? The DRC forms play a crucial role in tax demand, recovery, and compliance under the GST regime. Understanding these forms is essential for taxpayers to respond correctly and avoid unnecessary penalties. The GST law provides a structured mechanism for tax authorities to communicate with taxpayers regarding tax demands, discrepancies, interest, penalties, and recoveries......................... Read More |
28.02.2025 |
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Unmasking the Fraud: How to Spot and Verify Fake GST Notices Received a GST violation notice? Hold on before you panic-it might not be real. Recently, scammers have ramped up their game by sending fake GST summons that look alarmingly official. These fraudulent notices are designed to trick taxpayers into acting fast-demanding payments or personal information, all while mimicking the real thing. If you've been targeted by one of these scams, you're not alone. The Central Board of Indirect Taxes and Customs....................... Read More |
19.02.2025 |
CIRCULAR
| Circular No. | Subject |
| Circular No. 254/11/2025-GST dt. 27.10.2025 (Para 5.1) |
Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder |
CASE LAW
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Authority |
One liner |
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2025(06)LCX0311 Allahabad High Court F K Fancy Zari Art |
Mere reproduction of a GST notice without reasoning violates Section 75(6) and renders the order invalid. |
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2025(06)LCX0302 Madras High Court Tvl Leto |
Portal-only service without exploring alternate modes under Section 169 violates natural justice. |