Time limit for SCN or order under Section 74 of GST for FY 2019-20

The time limit prescribed under the GST Act for issuing a show cause notice (“SCN”) is mandatory. Therefore, the date of issuance of the SCN depends on the due date for passing the assessment order under section 73(10). CBIC in exercise of its powers u/s 168A of the CGST Act, 2017 vide Notification No. 09/2023-CT dated 31.03.2023has extended the time limit for issuance of adjudication order for FY 2017-18, 2018-19 and 2019-20 pertaining to non-fraud cases under 73(9) of CGST Act, 2017. Therefore, the date of issuance of the SCN depends on the due date for passing the assessment order under section 74(10).