https://www.taxtmi.com/article/detailed?id=14865 The GST framework requires issuance of a show cause notice by reference to the applicable tax period; where annual returns are filed the tax period is the financial year and notices must be framed on the basis of those annual returns. If a notice is issued prior to annual return filing, it may be based on monthly returns; if issued after annual returns are filed or after limitation has commenced, it must be based on the relevant annual returns. Consequently, a single show cause notice cannot lawfully be clubbed to cover more than one financial year. en-us Thu, 24 Jul 2025 08:41:22 +0530 Thu, 24 Jul 2025 08:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14865 The GST framework requires issuance of a show cause notice by reference to the applicable tax period; where annual returns are filed the tax period is the financial year and notices must be framed on the basis of those annual returns. If a notice is issued prior to annual return filing, it may be based on monthly returns; if issued after annual returns are filed or after limitation has commenced, it must be based on the relevant annual returns. Consequently, a single show cause notice cannot lawfully be clubbed to cover more than one financial year. Articles Goods and Services Tax - GST Thu, 24 Jul 2025 08:41:22 +0530 https://www.taxtmi.com/article/detailed?id=14865