GST Notices and Orders: Don’t Miss These Crucial Deadlines!

In the world of GST compliance, keeping track of deadlines for issuing GST notices and passing orders is crucial. Missing these deadlines can lead to significant penalties and legal challenges for businesses. Understanding when GST notices must be issued and when orders should be passed can help businesses stay on the right side of the law and avoid unnecessary complications. This guide provides a clear overview of the critical timelines that every business should be aware of to ensure full compliance with GST regulations.

Key Deadlines for FY 2024-25 Onwards

Starting from FY 2024-25, all cases under Section 74A of CGST must follow specific timelines:

• Notice Issuance: You must issue notices within 42 months (3.5 years) from the due date of the annual return.

• Order Passing: Orders should be passed within 12 months from the issuance date of the notice. Additionally, this period can be extended by up to 6 months.

For instance:

• FY 2024-25: Issue the notice by 30th June 2029 and pass the order by 30th June 2030 (with an extension available until 31st December 2030).

• FY 2025-26: Issue the notice by 30th June 2030 and pass the order by 30th June 2031 (extendable to 31st December 2031).

These deadlines ensure that businesses know when they might receive a notice or an order, providing a clear timeline for compliance and response.

Important Deadlines for FY 2017-18 to FY 2023-24

The deadlines for the financial years from 2017-18 to 2023-24 vary based on whether the case involves fraud or not.

1.Non-Fraud Cases (u/s 73 of CGST):

• Notice Issuance: You must issue the notice three months before the order.

• Order Passing: Pass the order within three years of the annual return’s due date.

For example:

• FY 2017-18: The notice issuance deadline has passed (30th September 2023), so it is time-barred.

• FY 2020-21: The notice issuance deadline is 30th November 2024, with the order to be passed by 28th February 2025.

2.Fraud Cases (u/s 74 of CGST):

• Notice Issuance: Issue the notice six months before the order.Order Passing: Pass the order within five years of the annual return’s due date.

Example scenarios include:

• FY 2017-18: Issue the notice by 5th August 2024, and pass the order by 5th February 2025.

• FY 2022-23: Issue the notice by 30th June 2028, and pass the order by 31st December 2028.

Why These Deadlines Matter

Tracking these deadlines is crucial for businesses because missing them can lead to compliance issues, fines, and penalties. Therefore, by understanding these timelines, you can ensure that you respond timely to notices and are prepared for any orders that may follow.

Conclusion

Understanding the deadlines for GST notice issuance and order passing is essential for maintaining compliance. Whether dealing with fraud or non-fraud cases, knowing these timelines can help you plan better and avoid any last-minute surprises.

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