New Section 74A Inserted in GST w.e.f 01/04/2024| Section 73 & 74 अब हो जायेगे Delete |

New Section 74A Inserted in GST | Section 73 & 74 अब हो जायेगे Delete | #caanitaagrawal#gstupdates#budget2024#knoeledge#learning#subscribe
In this video I have discussed all about new section 74A IN GAT ACT
NOW THERE WILL BE NO DIFFERENT TIME LIMIT TO ISSUE SCN AND ORDER FOR NON-FRAUD CASES U/S SECTION 73 & FRAUD CASES U/S 74
THE TIME LIMIT TO ISSUE SCN U/S 74A IS WITHIN 42 MONTHS FROM THE DUE DATE OF FILLING ANNUAL RETURN OF RELEVANT PERIOD.
THE TIME LIMIT TO ISSUE ORDER WILL BE WITHIN 12 MONTHS OF THE DATE OF ISSUE OF ORDER
IF THE PROPER OFFICER IS UNABLE TO PASS ORDER WITHIN THE SPECIFIED LIMIT FURTHUR EXTENSION OF SIX MONTHS WILL BE PROVIDED
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