Answer

1. F

   Facts

   Sec 74A allows a notice within 42 months from the due date of the annual return for the year (or from the date of an erroneous refund). The order must be issued within 12 months of the notice, extendable by up to 6 months by a senior officer.

2. P

   Provisions and law

   • Sec 74A, CGST Act 2017Single demand provision for FY 2024-25 onwards, with separate penalties for fraud and non-fraud cases
   • Sec 75, CGST Act 2017General rules for demand: hearing, adjournments, order within the notice, time limits
3. A

   Analysis

   For FY 2024-25, with GSTR-9 due on 31 December 2025, a 74A notice can come up to 30 June 2029. The order must follow within 12 months of the notice. Track both dates once you get the notice.

4. C

   Conclusion

   1. 1Note the GSTR-9 due date for the year.
   2. 2Count 42 months to the last date for a notice.
   3. 3From the notice date, count 12 months for the order.
   4. 4Raise limitation if crossed.

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