Extension of time limit for issuing SCN and orders

For FY 2018-19 and 2019-20, CBIC notifies extension of the time limit for issuance of SCN and order for any reason other than fraud, etc. The CBIC, in its Notification No. 56/2023-Central Tax dated 28.12.2023, notifies an extension of the deadline specified in section 73(10) for the issuance of an order pursuant to section 73(9) to recover taxes that have been underpaid or not paid, as well as ITC that has been improperly utilized or accessed for any purpose other than fraud, intentional misstatement, or suppression of facts.

The extension for the orders issued under Section 73(9) of the CGST Act for the financial years 2018-19 and 2019-20 is valid up to April 30th, 2024, and August 31, 2024, respectively. Earlier, CBIC vide Notification No, 09/2023-Central Tax dated 31.03.2023, extended the time limit as under: FY 2018-19, Up to 31st Mar 2024 and FY 2019-20, Up to 30th Jun 2024.