Time limit extended for issuance of SCN and passing of order in non-fraud cases for FY 2017 to 2020

The CBIC vide Notification No. 09/2023–Central Tax dated March 31, 2023, has extended the time limit specified under Section 73(10) of the CGST Act for issuance of orders under Section 73(9) of the CGST Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, in respect of a tax period for FY 2017-18, 2018-19 and 2019-20.

The time limit for passing orders under Section 73 of the CGST Act, has been extended in the following manner:

Tax Period	Due Date for filing Annual Return	Order u/s 73 to be passed before
2017-18	05.02.2020 (For Chandigarh, Delhi, Gujarat, Haryana, Jammu & Kashmir, Ladakh, Punjab, Rajasthan, Tamilnadu, and Uttarakhand)   07.02.2020 (For all other states)	30.09.2023 31.12.2023
2018-19	31.12.2020	31.12.2023   31.03.2024
2019-20	31.03.2021	31.03.2024 30.06.2024

Hence, the time limit for issuance of the Show Cause Notice (“SCN”) under Section 73 would be at least three months before the time limit specified in sub-section (10) of Section 73 of the CGST Act for issuance of the order, in a following manner:

Tax Period	Due Date for filing Annual Return	SCN u/s 73 to be passed before	Order u/s 73 to be passed before
2017-18	05.02.2020 (For Chandigarh, Delhi, Gujarat, Haryana, Jammu& Kashmir, Ladakh, Punjab, Rajasthan, Tamilnadu, and Uttarakhand)   07.02.2020 (For all other states)	30.06.2023 30.09.2023	30.09.2023 31.12.2023
2018-19	31.12.2020	30.09.2023   31.12.2023	31.12.2023   31.03.2024
2019-20	31.03.2021	31.12.2023   31.03.2024	31.03.2024 30.06.2024

The Notification can be accessed at - https://taxinformation.cbic.gov.in/view-pdf/1009691/ENG/Notifications