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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Extension of time limit for issuance of Show cause notices and passing of order in non-fraud cases for FY 2018-19 and 2019-20

28-Dec-2023 | 56/2023- Central Tax

Central Board of Indirect Taxes and Customs (CBIC) has issued a Notification to extend the time limit specified under Section 73(10) of the Central Goods and Services Tax Act, 2017, effective from 28th December 2023. By virtue of the Notification, CBIC has partially modified previous notifications (No. 35/2020, No. 14/2021, No. 13/2022, and No. 09/2023) and extended the time limit for passing orders under Section 73 and is applicable as follows: (i) For the financial year 2018-19, the time limit for issuing orders is extended up to the 30th day of April 2024. (ii) For the financial year 2019-20, the time limit for issuing orders is extended up to the 31st day of August 2024. Further, for the Financial Year 2018-19, Show cause notices can now be issued until 31st January 2024, extending the original deadline by one month. For the Financial Year 2019-20, Show cause notices can be issued until 31st May 2024, providing a two-month extension. Note- This extension pertains to the issuance of orders under Section 73(9) of the CGST Act, which involves the recovery of tax not paid, short paid, or input tax credits wrongly availed or utilized for the financial years 2018-19 and 2019-20.

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