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ARTICLE · 08 APRIL 2024

Section 168A Of CSGT Act, 2017 – INVOKABLE OR NOT?

A large number of Show Cause Notices (SCN) have been issued under Section 73 of the Central/State Goods And Services Tax Act, 2017 ("CGST"/"SGST") for the Financial Year 2017-18 in the month of September 2023.

IndiaTax
  1. A large number of Show Cause Notices (SCN) have been issued under Section 73 of the Central/State Goods And Services Tax Act, 2017 ("CGST"/"SGST") for the Financial Year 2017-18 in the month of September 2023.
  2. In this regard, the Department is apparently relying upon Notification No. 9/2023 Central Tax dated 31.03.2023, issued by the Central Government, in terms of Section 168A of the CGST Act, under which the time limit specified under Section 73(10) for issuance of Order under Section 73(9) of the CGST Act, 2017 in respect of FY 2017-18 was extended upto 31.12.2023. Basis the said extension, in terms of Section 73(2) of the Act, the time limit for issuance of SCNs for the financial year 2017-18 was extended upto 30.09.2023 according to the Department.

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