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of <h1>Circular Explains Section 75(2) of CGST Act: Redetermining Tax Liabilities and Timelines When Notices Are Unsustainable u/s 74.</h1> The circular clarifies the application of Section 75(2) of the Central Goods and Services Tax Act, 2017, concerning the time limits for re-determining tax liabilities when a notice under Section 74 is deemed unsustainable. If a notice is deemed to be under Section 73, the proper officer must issue a redetermination order within two years from the communication of the appellate direction. The circular outlines the process for recalculating tax, interest, and penalties, emphasizing adherence to the timelines specified in Section 73. If the original notice exceeds the limitation period, proceedings must be dropped.
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