{"id":1816,"date":"2019-09-18T17:38:10","date_gmt":"2019-09-18T12:08:10","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=1816"},"modified":"2019-09-18T17:43:50","modified_gmt":"2019-09-18T12:13:50","slug":"demand-and-notices-under-gst","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/","title":{"rendered":"Demand and Notices under GST"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Like any other law, if any person does not comply with GST law, then he shall be liable to pay the demand raised by the GST department through by the Notices.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this article, we will study, the scenarios under which a person may have to face the notices of demand from the GST department and other penalties if such demand has not been paid within the prescribed time as specified in the notice.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1801 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-demand-notice-.png\" alt=\"gst demand notice\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-demand-notice-.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-demand-notice--300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-demand-notice--20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Section 73 to 75 of CGST Act, 2017 deals with the demand and recovery under GST law, where<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#Section73\" title=\"Section73\">Section73<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#Section_74\" title=\"Section 74\">Section 74<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#Scenarios_of_facing_notice_or_demand_order\" title=\"Scenarios of facing notice or demand order\">Scenarios of facing notice or demand order<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#Section_73_Bonafide_Cases\" title=\"Section 73: Bonafide Cases\">Section 73: Bonafide Cases<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#1st_Offer_Voluntary_Payment\" title=\"1st Offer: Voluntary Payment\">1st Offer: Voluntary Payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#2nd_Offer_30_days_from_show-cause_notice\" title=\"2nd Offer: 30 days from show-cause notice\">2nd Offer: 30 days from show-cause notice<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#_Show_Cause_Notice_and_Demand_Order\" title=\"\u00a0Show Cause Notice and Demand Order:-\">\u00a0Show Cause Notice and Demand Order:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#Section_74_Mala_Fide_Cases\" title=\"Section 74: Mala Fide Cases\">Section 74: Mala Fide Cases<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#1st_Offer_Voluntary_Payment-2\" title=\"1st Offer: Voluntary Payment:\">1st Offer: Voluntary Payment:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#2nd_Offer_30_days_from_show-cause_notice-2\" title=\"2nd Offer: 30 days from show-cause notice\">2nd Offer: 30 days from show-cause notice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#3rd_Offer_30_days_from_demand_order\" title=\"3rd Offer: 30 days from demand order\">3rd Offer: 30 days from demand order<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#Section_75_General_Points_relating_to_section_73_and_Section_74\" title=\"Section 75: General Points relating to section 73 and Section 74\">Section 75: General Points relating to section 73 and Section 74<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#Summary_of_Section_73_and_Section_74\" title=\"Summary of Section 73 and Section 74\">Summary of Section 73 and Section 74<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Section73\"><\/span><b>Section73<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">when a person fails to comply with the provisions of GST law for a reason other than fraud or<\/span><span style=\"font-weight: 400;\"> willful<\/span><span style=\"font-weight: 400;\">\u00a0misstatement or suppression of facts. Let\u2019s say, section 73 shall apply in case of <\/span>Bonafide cases<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Section_74\"><\/span><b>Section 74<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">shall apply<\/span><span style=\"font-weight: 400;\"> when a person fails to comply with the provisions of GST law for a reason of fraud or will full misstatement or suppression of facts. Let\u2019s say, section 74 shall apply in case of <\/span>Mala fide cases.<\/p>\n<p>Section 75<span style=\"font-weight: 400;\"> is a supportive section of section 73 and section 74, which explains further provisions of notice and demand order.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Scenarios_of_facing_notice_or_demand_order\"><\/span><b>Scenarios of facing notice or demand order<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A Person may face the notice or demand order under section 73 or section 74 if he has:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Not paid the taxes<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Short paid the taxes<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Erroneously takes the refund<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/aktassociates.com\/blog\/input-tax-credit-itc\/\">Input tax credit<\/a> wrongly availed or utilized<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Although, the language of the sections is a <\/span><span style=\"font-weight: 400;\">little <\/span><span style=\"font-weight: 400;\">bit complicated but I\u2019ll try to explain the whole provisions in simple language<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Section_73_Bonafide_Cases\"><\/span><b>Section 73: Bonafide Cases<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">If the person does not comply with the GST provisions and falls in any of the above scenario then the department shall serve the notice and order him to pay the demand along with interest within the prescribed time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Under section 73, the department gives 2 offers, before sending the demand order, to settle the demand.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1st_Offer_Voluntary_Payment\"><\/span><b>1<\/b><b>st<\/b><b> Offer: Voluntary Payment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Before sending a legal show-cause notice to the <\/span><span style=\"font-weight: 400;\">assessee,<\/span><span style=\"font-weight: 400;\"> the department shall communicate the <\/span><span style=\"font-weight: 400;\">assesse <\/span><span style=\"font-weight: 400;\">and order him to pay the demand along with interest @ 18% as defined under section 50 of CGST Act, 2017.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If after such communication, the <\/span><span style=\"font-weight: 400;\">assessee<\/span><span style=\"font-weight: 400;\"> has paid the tax amount along with the interest and information to the department in writing of such payment then no penalty shall be levied and no show cause notice shall not be served to the <\/span><span style=\"font-weight: 400;\">assessee<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, if the <\/span><span style=\"font-weight: 400;\">assessee<\/span><span style=\"font-weight: 400;\"> has not paid the tax along with the interest or short paid the amount then the proper officer shall initiate the proceeding for the rest of the amount by sending the show cause notice and require him to pay the tax amount, interest as per section 50 and the Penalty amount.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Penalty amount shall be higher of the following:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10% of the Tax Amount or Rs.10,000\/-<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2nd_Offer_30_days_from_show-cause_notice\"><\/span><b>2<\/b><b>nd<\/b><b> Offer: 30 days from show-cause notice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the assesse has paid the tax and interest amount as specified in the show cause notice within 30 days of the issue of such showcase notice then no penalty shall be levied and such notice shall be deemed to be concluded.<\/span><\/p>\n<p><strong>Note:\u00a0<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">In the 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> offer, if the <\/span><span style=\"font-weight: 400;\">assessee<\/span><span style=\"font-weight: 400;\"> has paid the tax and interest as per the communication with the proper officer then no penalty shall be levied and<\/span><\/p>\n<p>In the 2nd offer, if the assessee has paid the tax and interest within 30 days of serving the show cause notice, then also no penalty shall be levied.<\/p>\n<p><span style=\"font-weight: 400;\">The conclusion is that whether the <\/span><span style=\"font-weight: 400;\">assessee<\/span><span style=\"font-weight: 400;\"> goes for 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> offer or 2<\/span><span style=\"font-weight: 400;\">nd<\/span><span style=\"font-weight: 400;\"> offer, the penalty amount shall get nil.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hence, it will discourage the <\/span><span style=\"font-weight: 400;\">assessee<\/span><span style=\"font-weight: 400;\"> from paying the tax along with interest under 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> offer and all persons wait for 2<\/span><span style=\"font-weight: 400;\">nd<\/span><span style=\"font-weight: 400;\"> offer.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"_Show_Cause_Notice_and_Demand_Order\"><\/span><b>\u00a0Show Cause Notice and Demand Order:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">As per section 73, the department shall have to send the show cause notice at least 3 months before sending the demand order.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The maximum time within which demand order is to be issued is 3 years from <\/span>the due date of furnishing the annual return<span style=\"font-weight: 400;\"> for the financial year in which the tax is not paid or short paid or ITC wrongly availed or utilized or 3 years from erroneously refund.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">As we know that the last date for filing of annual return is 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> December of the succeeding <\/span><span style=\"font-weight: 400;\">financial <\/span><span style=\"font-weight: 400;\">year.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>For Example:<\/strong> For the FY 18-19, the due date for filing of annual return is 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> December 2019 and demand order relating to FY 18-19 shall be issued within 3 years from 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> December 2019, which is 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> December 2022. Also the as per section 73, the notice shall be required to be issued within 3 months prior to the issue of demand order i.e. 30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> September 2022 in our example.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In other words, the notice shall require to be issued within 2 years and 9 months from the due date of annual return.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Section_74_Mala_Fide_Cases\"><\/span><b>Section 74: Mala Fide Cases<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This section is very much similar to section 73. However, the key difference between section 73 and section 74 is that section 73 deals with bona fide cases and section 74 deal with mala fide cases.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In simple words, if the assesse fails to pay the taxes or short paid or ITC wrongly availed or utilized or erroneously refunded due to fraud, then provisions of section 74 shall apply.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Under this section, there are 3 offers are available to the assesse:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1st_Offer_Voluntary_Payment-2\"><\/span><b>1<\/b><b>st<\/b><b> Offer: Voluntary Payment:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Before sending a legal show-cause notice to the assesse, the department shall communicate the assesse and order him to pay the demand along with interest @ 18% as defined under section 50 of CGST Act, 2017 <\/span><b>and 15% of Penalty.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">If after such communication, the assesse has paid the tax amount along with the interest and <\/span><b>15% Penalty<\/b><span style=\"font-weight: 400;\"> and inform to the department in writing of such payment then no penalty shall be levied and no show cause notice shall not be served to the assesse.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, if the assesse has not paid the tax along with the interest and <\/span><b>15% Penalty<\/b><span style=\"font-weight: 400;\"> or short paid the amount then the proper officer shall initiate the proceeding for the rest of the amount by sending the show cause notice and require him to pay the tax amount, interest as per section 50 and the Penalty amount.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Penalty amount shall <\/span>be equivalent to the tax amount.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2nd_Offer_30_days_from_show-cause_notice-2\"><\/span><b>2<\/b><b>nd<\/b><b> Offer: 30 days from show-cause notice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the assesse has paid the tax along with interest amount and <\/span><b>the 25% of Penalty<\/b><span style=\"font-weight: 400;\"> as specified in the show cause notice within 30 days of the issue of such showcase notice then such notice shall be deemed to be concluded.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, If the assesse still fails to pay such amount within 30 days, then the proper officer shall issue the demand order<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3rd_Offer_30_days_from_demand_order\"><\/span><b>3<\/b><b>rd<\/b><b> Offer: 30 days from demand order<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the assesse has paid the tax along with interest amount and <\/span><b>the 50% of Penalty<\/b><span style=\"font-weight: 400;\"> as specified in the demand order within 30 days of the issue of demand order then such notice and demand order shall be deemed to be concluded.<\/span><\/p>\n<p><strong>\u00a0Note:\u00a0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">As per section 74, the department shall have to send the show cause notice at least <\/span><b>6 months before<\/b><span style=\"font-weight: 400;\"> sending the demand order.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The maximum time within which demand order is to be issued is <\/span><b>5 years<\/b><span style=\"font-weight: 400;\"> from <\/span>the due date of furnishing the <a href=\"https:\/\/aktassociates.com\/blog\/gstr-9-everything-you-want-to-know-about-gst-annual-return\/\">annual return<\/a><span style=\"font-weight: 400;\"> for the financial year in which the tax is not paid or short paid or ITC wrongly availed or utilized or 3 years from erroneously refund.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>For Example:<\/strong> For the FY 18-19, the due date for filing of annual return is 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> December 2019 and demand order relating to FY 18-19 shall be issued within 5 years from 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> December 2019, which is 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> December 2024. Also the as per section 74, the notice shall be required to be issued within 6 months prior to the issue of demand order i.e. 30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> June 2024 in our example.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In other words, the notice shall require to be issued within 4 years and 6 months from the due date of annual return.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Section_75_General_Points_relating_to_section_73_and_Section_74\"><\/span><b>Section 75: General Points relating to section 73 and Section 74<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The following points shall be applicable for both sections i.e. 73 and 74 of the CGST Act, 2017<\/span><\/p>\n<ul>\n<li><b><span style=\"font-weight: 400;\">While calculating the period, if the stay period has been granted by the department then such stay period shall be excluded in computing the period of demand order.<\/span><\/b><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-weight: 400;\">Before issuing the order, an opportunity of being heard shall be given to the assesse.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-weight: 400;\">In total 3 adjournments are possible to a party that means the case may be adjourned due to any reason from the assesse side or department side.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-weight: 400;\">The above provisions shall also be applicable when the interest is in dispute.\u00a0<\/span><\/li>\n<\/ul>\n<h3><a href=\"https:\/\/aktassociates.com\/gst-notices\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1805 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/GST-Notice-and-Rectification-Handling-1.png\" alt=\"GST Notice and Rectification Handling\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/GST-Notice-and-Rectification-Handling-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/GST-Notice-and-Rectification-Handling-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/GST-Notice-and-Rectification-Handling-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h3>\n<h2><span class=\"ez-toc-section\" id=\"Summary_of_Section_73_and_Section_74\"><\/span><b>Summary of Section 73 and Section 74<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">These sections shall apply to the assesse when tax not paid or short paid or erroneously refunded or ITC wrongly availed or utilized by the reason of fraud <\/span>(Section 74)<span style=\"font-weight: 400;\"> or otherwise <\/span>(Section 73)<span style=\"font-weight: 400;\">.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>S.No.<\/b><\/td>\n<td><b>Particulars<\/b><\/td>\n<td><b>Section 73<\/b><\/td>\n<td><b>Section 74<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Application<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Default due to any reason other than fraud i.e. Bonafide Case<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Default due to fraud i.e. Mala fide Case<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Notice Time Period<\/span><\/td>\n<td><span style=\"font-weight: 400;\">At least 3 months prior to the issue of demand order<\/span><\/td>\n<td><span style=\"font-weight: 400;\">At least 6 months prior to the issue of demand order<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Demand Order Time Period<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Within 3 years from the due date of annual Return<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Within 5 years from the due date of annual Return<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Offer 1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Before serving of SCN, Pay Tax + Intt @ 18%.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Then No penalty and SCN will not be issued<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Before serving of SCN, Pay Tax + Intt @ 18% + 15% Penalty.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Then No penalty and SCN will not be issued<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Offer 2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If Tax + Intt@ 18% U\/s 50 paid<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">within 30 days of SCN<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">then No penalty and SCN shall be deemed to be concluded<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If Tax + Intt@ 18% U\/s 50 +25% Penalty paid<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">within 30 days of SCN<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">then SCN shall deem to be concluded<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Offer 3<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><b>__<\/b><\/td>\n<td><span style=\"font-weight: 400;\">If Tax + Intt@ 18% U\/s 50 +50% Penalty paid<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">within 30 days of Demand Order<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">then SCN and demand order shall be deemed to be concluded<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Like any other law, if any person does not comply with GST law, then he shall be liable to pay &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Demand and Notices under GST\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/demand-and-notices-under-gst\/#more-1816\">Read more<span class=\"screen-reader-text\">Demand and Notices under GST<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":1804,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Demand and Notices under GST AKT Associates<\/title>\n<meta name=\"description\" content=\"Meaning of section 73 and section 74 of CGST Act, 2017 Scenarios in which assessee may have to face the Notice and demand order Payment of Tax, interest, and Penalty at different stages of section 73 and section 74 Some common Points relating to section 73 and 74 explained under section 75 Summary of section 73 and Section 74\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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