What is the relevant date for issue of Show Cause Notice under Section 51A/B?
Question 4
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 4. What is the relevant date for issue of Show Cause Notice under Section 51A/B?
Ans. The relevant date is the date of filing of annual return where such returns of actually filed or where such returns are not filed, the due date for filing of annual return.
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