AdvertisementThe article explains the limitation periods under the GST law for issuance of Show Cause Notices (SCNs), passing of orders, and retention of books of account. From FY 2024-25, Section 74A replaces Sections 73 and 74, prescribing a unified limitation of 42 months from the GSTR-9 due date for issuing SCNs and 12 months from the SCN date for passing orders, extendable by six months. Limitation:– SCN Deadline: Must be issued at least 3 months before the order date– Order Deadline: Must be passed within 3 Years from the due date of filing GSTR-9 for that FYFY-wise Key Dates:F.Y. Section 74A: New Merged ProvisionFrom FY 2024-25, Section 73 and 74 have been merged into Section 74A. Section 74 SCN can still come till 31-Aug-2026.