What is the relevant date for issue of Show Cause Notice?
Question 4
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 4. What is the relevant date for issue of Show Cause Notice?
\nAns.
\n(i) In case of section 73(cases other than fraud\/ suppression of facts\/willful misstatement), the relevant date shall be counted from the due date for filing of annual return for the financial year to which demand relates to.
\nThe SCN has to be adjudicated within at period <\/p>\n
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