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Which demand section applies to which year

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Find

Sec 73 (non-fraud) and Sec 74 (fraud, wilful misstatement or suppression) apply to demands for periods up to FY 2023-24. Sec 74A, inserted by the Finance (No. 2) Act 2024, applies to demands for FY 2024-25 onwards and covers both kinds of cases.

Provisions

Sec 73, CGST Act 2017; Sec 74, CGST Act 2017; Sec 74A, CGST Act 2017

Analysis

The section decides time limits and penalty. A notice for FY 2024-25 issued under Sec 73 or 74 is open to challenge, and a notice for FY 2022-23 under Sec 74A is also wrong. Check the section against the period first; it is a common and strong technical point.

Close

  1. Note the period covered by the notice
  2. Check the section cited
  3. Raise a jurisdiction point if the section does not match the period
  4. Then reply on merits as well

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Connect nowPay and start: Show cause notice under Sec 73, 74 or 74A and DRC-06 reply, Quote

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