CBIC directed officers to take stock of the pending investigation cases & other cases which warrant issuance of show cause notices

CBIC directed officers to take stock of the pending investigation cases & other cases which warrant issuance of show cause notices

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CBIC directed officers to take stock of the pending investigation cases & other cases which warrant issuance of show cause notices

CBIC observed that several cases of GST evasion and fraudulent availment of ITC are detected from FY 2017-18 to 2019-20 but show cause notices are issued in very few cases. There are certain other situations where issuance of a notice under Section 73 of the CGST Act, 2017 are required but not issued.
The last date for filing the Annual Returns for the FYs of 2017-18, 2018-19 & 2019-20 is already over. As a result, the time limit of three years/five years for issuance of orders under Section 73 & Section 74 of the CGST Act, 2017 has already kicked in. Therefore, now CBIC has issued instructions for issuing show cause notices (SCNs) by GST officers under section 73 or 74 in time bound manner.
CBIC also directed officers to take stock of the pending investigation cases/other cases which warrant issuance of show cause notices and take appropriate action.
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