CBIC extends time limit for issue of notice and order under section 73 of CGST Act for FY 2018-19 & FY 2019-20.

Section 73 deals with determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts. 

CBIC vide Notification No. 56/2023 - Central Tax dated 28th Dec 2013 has extended the time limits for issue of notice and order under section 73 of CGST Act for FY 2018-19 & FY 2019-20.

Though the notification specifies time limit for passing the order only and does not contain time limit for issue of notice. However as per section 73(2) of CGST Act, the proper officer has to issue notice at least three months prior to the time limit for issuance of order. Therefore the deadline for issue of SCN is exactly 3 months prior to the deadline of order.

Revised time limits?

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