Last date to issue GST Notice & Order u/s 73 or 74 for FY 17-18 to FY 23-24
Do note:
1. Notice u/s 74 for FY 2019-20 is time-barred as of 30.09.2025.
2. Notice u/s 73 for FY 2021-22 is time-barred as of 30.09.2025.
Important Point:
a. Verify on the GST portal whether any notice has been issued till 30-9-2025, namely “Notice for FY 2019-20 u/s 74” or “Notice for FY 2021-22 u/s 73.”
b. In the absence of such notices, it may be concluded that FY 2019-20 is closed for adjudication and FY 2021-22 is closed for non-fraud related matters.
