https://www.taxtmi.com/article/detailed?id=15253 Show cause notices must be issued according to the applicable tax period; where based on annual returns the notice is confined to that financial year, while notices based on monthly returns relate to monthly tax periods. Limitation periods run separately from the last date for filing the annual return for each financial year, so notices cannot be clubbed to cover more than one financial year. en-us Fri, 17 Oct 2025 08:10:56 +0530 Fri, 17 Oct 2025 08:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15253 Show cause notices must be issued according to the applicable tax period; where based on annual returns the notice is confined to that financial year, while notices based on monthly returns relate to monthly tax periods. Limitation periods run separately from the last date for filing the annual return for each financial year, so notices cannot be clubbed to cover more than one financial year. Articles Goods and Services Tax - GST Fri, 17 Oct 2025 08:10:56 +0530 https://www.taxtmi.com/article/detailed?id=15253