Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation

Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation https://www.taxtmi.com/circulars?id=69376 Clarification fixes that when an appellate body directs re-determination by deeming a fraud-based notice to be a non-fraud notice, the proper officer must issue the re-determination order for tax, interest and penalty within the two-year period following communication of the appellate direction, and may re-determine only those amounts for which the original show cause notice was issued within the time limit applicable to non-fraud assessments; amounts outside that non-fraud limitation are time-barred and must be dropped. en-us Mon, 02 Jan 2023 00:00:00 +0530 Fri, 13 Mar 2026 10:16:00 +0530 TaxTMI RSS Generator Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation https://www.taxtmi.com/circulars?id=69376 Clarification fixes that when an appellate body directs re-determination by deeming a fraud-based notice to be a non-fraud notice, the proper officer must issue the re-determination order for tax, interest and penalty within the two-year period following communication of the appellate direction, and may re-determine only those amounts for which the original show cause notice was issued within the time limit applicable to non-fraud assessments; amounts outside that non-fraud limitation are time-barred and must be dropped. Circulars GST - States Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69376