Last date Time Period for issue of GST Show cause notices and orders under section 73 and 74 for the year 2019-20, 2020-21, 2021-22 onwards

 

Due date of Issue of Show cause notices  and Orders under section 73 and 74

                              

Year	Notf No.	Last date of GSTR-9	Under  Section 73		Under Section  74 Fraud/ Concealment
			SCN 3 M before order	Order Within 3 years	SCN 6 month Before order	ORDER within 5 Years
2018-19	41/2020 5.5.20	30.09.20	29.06.23	29 09.23	29.06.25	29.09.25
2019-20	4/2021 28.2.21	31.03.21	30.12.23	30.03.24	31.12.25	31.03.26
2020-21	40/2021 29.12.21 Para 2(ii)	28.02.22	27.11.24	27.02.25	27.11.26	27.02.27
2021-22	No Extn	31.12.22	30.09.25	31.12.25	30.09.27	30.12.27
2022-23	No Extn	31.12.23	30.09.26	31.12.26	30.09.28	30.12.28

   

2023-24	No Extn	31.12.24	30.09.27	31.12.27	30.09.29	30.12.29
2024-25	No Extn	31.12.25	30.06.29	74A	SCN 42M	order 1 yr from scn