If notice u/s 73/74 received for FY 2017-18, is there any chance to get notice again under 73/74 for the same FY 2017-18
Notice u/s 73 and 74
NARENDER YARRAGORLA
Issuing a New GST Notice for 2017-18 Possible Under Sections 73 or 74 if Extended Period Applies A user inquired whether a notice under Sections 73 or 74 of the Goods and Services Tax (GST) Act for the fiscal year 2017-18 could be issued again for the same period. A respondent clarified that it is possible to issue another notice, especially if an extended period is applicable. Another participant noted that if full facts were not disclosed initially with the intent to evade tax, a new Show Cause Notice (SCN) under Sections 73 or 74 could be issued, rendering the term 'again' irrelevant. (AI Summary)