Notice u/s 73 and 74, Goods and Services Tax - GST

[NARENDER YARRAGORLA]

If notice u/s 73/74 received for FY 2017-18, is there any chance to get notice again under 73/74 for the same FY 2017-18

Posts / Replies

[Shilpi Jain]

It can be issued. Though whether extended period can be invoked or not will have to be seen

[KASTURI SETHI]

Yes. If full facts were not disclosed earlier to the department with an intent to evade payment of tax, SCN can be issued under Section 73 or 74 for the same period. In that 'eventuality' if SCN is issued, that will be anew SCN and the word,'again' will lose its relevance.