https://www.taxtmi.com/article/detailed?id=16227 Show cause notices under section 74 of the CGST Act must be issued with reference to the relevant tax period, and a consolidated notice covering more than one financial year is impermissible. Where annual returns have been filed, the entire year is treated as the tax period; where a notice is issued before annual returns, monthly returns may form the basis; and where a notice is issued after annual returns or after limitation has commenced, the notice must be framed with reference to the annual return for that year. en-us Sat, 18 Apr 2026 08:22:59 +0530 Sat, 18 Apr 2026 08:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16227 Show cause notices under section 74 of the CGST Act must be issued with reference to the relevant tax period, and a consolidated notice covering more than one financial year is impermissible. Where annual returns have been filed, the entire year is treated as the tax period; where a notice is issued before annual returns, monthly returns may form the basis; and where a notice is issued after annual returns or after limitation has commenced, the notice must be framed with reference to the annual return for that year. Articles Goods and Services Tax - GST Sat, 18 Apr 2026 08:22:59 +0530 https://www.taxtmi.com/article/detailed?id=16227