https://www.taxtmi.com/article/detailed?id=16385 Section 74 of the GST law is described as an exceptional provision reserved for fraud, wilful misstatement or suppression of facts with intent to evade tax, and not for ordinary defaults or genuine compliance lapses. The commentary stresses that non-reporting in GSTR-3B, hardship, cash-flow problems or interpretational disputes do not by themselves justify the extended period under Section 74. The Revenue must support such action with specific material particulars showing deliberate evasion; otherwise, the notice, higher penalty and extended limitation can be questioned. Section 73 is said to govern bona fide errors and routine disputes. en-us Mon, 11 May 2026 09:53:10 +0530 Mon, 11 May 2026 09:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16385 Section 74 of the GST law is described as an exceptional provision reserved for fraud, wilful misstatement or suppression of facts with intent to evade tax, and not for ordinary defaults or genuine compliance lapses. The commentary stresses that non-reporting in GSTR-3B, hardship, cash-flow problems or interpretational disputes do not by themselves justify the extended period under Section 74. The Revenue must support such action with specific material particulars showing deliberate evasion; otherwise, the notice, higher penalty and extended limitation can be questioned. Section 73 is said to govern bona fide errors and routine disputes. Articles Goods and Services Tax - GST Mon, 11 May 2026 09:53:10 +0530 https://www.taxtmi.com/article/detailed?id=16385