[Breaking] Due Date for passing GST Order u/s 73(10) extended to 30th April 2024:
![[Breaking] Due Date for passing GST Order u/s 73(10) extended to 30th April 2024](https://assets.studycafe.in/uploads/2023/12/Time-Limit-for-issuing-SCN-us-73-and-Sec-74-1.jpg)
The due date for issuance of Show Cause Notice u/s 73 has been extended from 31st December 2023 to 31st January 2024.
Due Date for passing GST Assessment Order
CA Pratibha Goyal
Dec 28, 2023[Breaking] Due Date for passing GST Order u/s 73 extended to 30th April 2024
The Central Board of Direct Taxes and Customs have extended due date for passing GST Assessment Order u/s 73(10) from 31st March 2024 to 30th April 2023 for FY 2018-19. This also means that the due date for issuance of Show Cause Notice u/s 73 has been extended from 31st December 2023 to 31st January 2024.
Time Limit for issuing SCN
The time limit for making order u/s 73 [When there is no fraud] is 3 years from the due date of filing the annual return for the year to which the demand relates or date of refund.
The time limit for SCN 3 months before the expiry of 3 years.
Summary of Extended Notifications:
Time Limit for issuing SCN
The time limit for making order u/s 73 [When there is no fraud] is 3 years from the due date of filing the annual return for the year to which the demand relates or date of refund.
The time limit for SCN 3 months before the expiry of 3 years.
Summary of Extended Notifications:
About Author
CA Pratibha Goyal
Co Founder
CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc.
She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.
CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc.
She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.
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