https://www.taxtmi.com/article/detailed?id=16865 Section 74(10) of the CGST Act, 2017 is treated as fixing a mandatory outer limit for issuing the section 74(9) order, being five years from the due date for furnishing the annual return for the relevant financial year, or five years from the date of erroneous refund. The article states that extension notifications issued for filing annual returns do not automatically extend the time for issuing a show cause notice or passing the adjudication order, because the provision refers only to the statutory due date and not an extended due date. en-us Wed, 08 Jul 2026 09:09:39 +0530 Wed, 08 Jul 2026 09:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16865 Section 74(10) of the CGST Act, 2017 is treated as fixing a mandatory outer limit for issuing the section 74(9) order, being five years from the due date for furnishing the annual return for the relevant financial year, or five years from the date of erroneous refund. The article states that extension notifications issued for filing annual returns do not automatically extend the time for issuing a show cause notice or passing the adjudication order, because the provision refers only to the statutory due date and not an extended due date. Articles Goods and Services Tax - GST Wed, 08 Jul 2026 09:09:39 +0530 https://www.taxtmi.com/article/detailed?id=16865