Dear sir/mam,
I received a notice for a period of 2017-18 named as-Intimation of liability under section 73(5) / section 74(5), I contacted GST official they said the notice came under parameter-70 (as per feedback manual) excess outward tax in GSTR-1 compared to GSTR-9 and 3B, So I am not eligible for amnesty scheme 2024, is it true?
Inquiry on CGST Act Section 73(5) Notice; 2024 Amnesty Scheme Inapplicable Due to Self-Ascertained Tax. A participant inquired about a notice received for the 2017-18 period under section 73(5) of the CGST Act, questioning their eligibility for the 2024 amnesty scheme due to excess outward tax in GSTR-1 compared to GSTR-9 and 3B. Respondents clarified that the notice is not a show cause notice, and the amnesty scheme applies only when a notice, statement, or order is issued under specific sections. Since section 73(5) involves self-ascertained tax, the scheme does not apply. Additionally, since no show cause notice was issued for 2017-18, the tax demand period has expired. (AI Summary)
Goods and Services Tax - GST
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