{"id":3185,"date":"2019-12-17T18:43:23","date_gmt":"2019-12-17T13:13:23","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=3185"},"modified":"2019-12-17T18:43:23","modified_gmt":"2019-12-17T13:13:23","slug":"gst-notice-procedure","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/gst-notice-procedure\/","title":{"rendered":"Complete Guide on GST Notice Procedure"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Mostly, a person may receive a notice under section 46 or section 61 or Section 73 or Section 74 of the CGST Act, 2017. Before we proceed further, let us understand the meaning of different kinds of <a href=\"https:\/\/aktassociates.com\/blog\/procedure-issuance-of-notice-under-gst\/\">notice issued under the GST Act.<\/a><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3188\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/gst-image1.jpg\" alt=\" GST notice procedure\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/gst-image1.jpg 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/gst-image1-300x171.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/gst-image1-20x11.jpg 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><b>Under section 73\/74<\/b><span style=\"font-weight: 400;\">: In order to adhere to the principles of natural justice, before raising any tax demand, a notice has to be issued (generally referred to as <a href=\"https:\/\/aktassociates.com\/blog\/notice-for-suo-moto-cancellation-gst-registration\/\">Show Cause Notice<\/a>), asking the person chargeable with tax to show cause as to why the specified amount of tax should not be demanded from him.<\/span><\/p>\n<p><b>Under section 46<\/b><span style=\"font-weight: 400;\">: Notice can be issued asking for the filing of return.<\/span><\/p>\n<p><b>Under section 61<\/b><span style=\"font-weight: 400;\">: Notice to verify the correctness of the return<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The issuance of SCN grants an opportunity to such a person to defend himself before adjudication.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">We will understand the above notices issued under the GST Act with the discussion done between Motu and Patlu.<\/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-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/gst-notice-procedure\/#Motu_Patlu_when_the_notice_under_section_731_can_be_issued\" title=\"Motu: Patlu, when the notice under section 73(1) can be issued?\">Motu: Patlu, when the notice under section 73(1) can be issued?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/gst-notice-procedure\/#Motu_Patlu_What_will_be_the_interest_rate_charged_on_such_notice_under_section_731\" title=\"Motu: Patlu, What will be the interest rate charged on such notice under section 73(1)?\">Motu: Patlu, What will be the interest rate charged on such notice under section 73(1)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/gst-notice-procedure\/#Motu_What_is_the_time_limit_for_issue_of_notice_Us_73\" title=\"Motu: What is the time limit for issue of notice U\/s 73?\">Motu: What is the time limit for issue of notice U\/s 73?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/gst-notice-procedure\/#Motu_Patlu_What_if_the_person_has_paid_the_amount_of_tax_as_per_his_own_assessment_with_interest\" title=\"Motu: Patlu, What if the person has paid the amount of tax as per his own assessment with interest?\">Motu: Patlu, What if the person has paid the amount of tax as per his own assessment with interest?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/gst-notice-procedure\/#Motu_When_the_notice_under_section_74_can_be_issued\" title=\"Motu: When the notice under section 74 can be issued?\">Motu: When the notice under section 74 can be issued?<\/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\/gst-notice-procedure\/#Motu_What_will_be_the_interest_rate_charged_on_such_notice_under_section_731\" title=\"Motu: What will be the interest rate charged on such notice under section 73(1)?\">Motu: What will be the interest rate charged on such notice under section 73(1)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/gst-notice-procedure\/#Motu_What_is_the_time_limit_for_issue_of_notice_Us_73-2\" title=\"Motu: What is the time limit for issue of notice U\/s 73?\">Motu: What is the time limit for issue of notice U\/s 73?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/gst-notice-procedure\/#Motu_What_if_the_person_has_paid_the_amount_of_tax_as_per_his_own_assessment_with_interest\" title=\"Motu: What if the person has paid the amount of tax as per his own assessment with interest?\">Motu: What if the person has paid the amount of tax as per his own assessment with interest?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/gst-notice-procedure\/#Motu_Okay_Patlu_now_tell_me_what_is_GSTR-3A_and_When_this_notice_was_issued\" title=\"Motu: Okay Patlu, now tell me what is GSTR-3A and When this notice was issued?\">Motu: Okay Patlu, now tell me what is GSTR-3A and When this notice was issued?<\/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\/gst-notice-procedure\/#Motu_Patlu_what_is_ASMT-10_and_what_action_needs_to_be_taken\" title=\"Motu: Patlu, what is ASMT-10 and what action needs to be taken?\">Motu: Patlu, what is ASMT-10 and what action needs to be taken?<\/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\/gst-notice-procedure\/#Motu_Patlu_what_is_the_conclusion_of_the_above_and_what_we_have_to_learn_from_this\" title=\"Motu: Patlu, what is the conclusion of the above and what we have to learn from this?\">Motu: Patlu, what is the conclusion of the above and what we have to learn from this?<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Motu_Patlu_when_the_notice_under_section_731_can_be_issued\"><\/span><b>Motu: Patlu, when the notice under section 73(1) can be issued?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Patlu:<\/b><span style=\"font-weight: 400;\"> Where the department is of the opinion that the person has\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Short paid or not paid the Taxes<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Incorrectly availed or claimed the<a href=\"https:\/\/aktassociates.com\/blog\/input-tax-credit-itc\/\"> input tax credit<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Claimed erroneously refund<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For a reason other than fraud, willful misstatement or suppression of facts, then the notice may be served to such person and requiring him to show cause as to why he should not pay the amount specified in the notice.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Motu_Patlu_What_will_be_the_interest_rate_charged_on_such_notice_under_section_731\"><\/span><b>Motu: Patlu, What will be the interest rate charged on such notice under section 73(1)?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Patlu:<\/b><span style=\"font-weight: 400;\"> Motu, The notice would specify the amount of tax along with interest payable thereon under section 50 [@ 18% per annum]<\/span> <span style=\"font-weight: 400;\">and a penalty leviable under the provisions of this Act or the rules made thereunder, liable to be paid by him.<\/span><\/p>\n<p><a href=\"https:\/\/aktassociates.com\/business-registrations\/tax-registration\/online-gst-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1967\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Quick-Online-GST-Registration.png\" alt=\"Online GST Registration\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Quick-Online-GST-Registration.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Quick-Online-GST-Registration-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Quick-Online-GST-Registration-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Motu_What_is_the_time_limit_for_issue_of_notice_Us_73\"><\/span><b>Motu: What is the time limit for issue of notice U\/s 73?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Patlu:<\/b><span style=\"font-weight: 400;\"> Motu, The notice can be issued for at least 3 months prior to the issue of demand order and the last date for issue of demand order is 3 years from the due date of<a href=\"https:\/\/aktassociates.com\/blog\/gstr-9-everything-you-want-to-know-about-gst-annual-return\/\"> filing of annual return<\/a> or 3 years from the date of erroneously refunded.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Motu_Patlu_What_if_the_person_has_paid_the_amount_of_tax_as_per_his_own_assessment_with_interest\"><\/span><b>Motu: Patlu, What if the person has paid the amount of tax as per his own assessment with interest?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Patlu: <\/b><span style=\"font-weight: 400;\">If the person has paid the tax amount along with the interest at the rate specified under section 50 under his own assessment, then such a person is not required to pay the penalty amount. The same procedure shall be applied if the assessee has paid the tax amount with the interest under section 50, within 30 days from the date of issue of notice under section 73.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Motu_When_the_notice_under_section_74_can_be_issued\"><\/span><b>Motu: When the notice under section 74 can be issued?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Patlu:<\/b><span style=\"font-weight: 400;\"> Where the department is of the opinion that the person has\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Short paid or not paid the Taxes<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Incorrectly availed or claimed the input tax credit<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Claimed erroneously refund<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For a reason fraud, willful misstatement or suppression of facts, then the notice may be served to such person and requiring him to show cause as to why he should not pay the amount specified in the notice.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Motu_What_will_be_the_interest_rate_charged_on_such_notice_under_section_731\"><\/span><b>Motu: What will be the interest rate charged on such notice under section 73(1)?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Patlu:<\/b><span style=\"font-weight: 400;\"> The notice would specify the amount of tax along with interest payable thereon under section 50 [@ 24% per annum]<\/span> <span style=\"font-weight: 400;\">and a penalty leviable under the provisions of this Act or the rules made thereunder, liable to be paid by him.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Motu_What_is_the_time_limit_for_issue_of_notice_Us_73-2\"><\/span><b>Motu: What is the time limit for issue of notice U\/s 73?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Patlu:<\/b><span style=\"font-weight: 400;\"> The notice has to be issued at least 6 months prior to the issue of demand order and the last date for issue of demand order is 5 years from the due date of filing of annual return or 5 years from the date of erroneously refunded.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Motu_What_if_the_person_has_paid_the_amount_of_tax_as_per_his_own_assessment_with_interest\"><\/span><b>Motu: What if the person has paid the amount of tax as per his own assessment with interest?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Patlu: <\/b><span style=\"font-weight: 400;\">If the person has paid the tax amount with interest at the rate specified under section 50 along with 15% of penalty under his own assessment, then such person is not required to pay the penalty amount. The same procedure shall be applied if the assessee has paid the tax amount with the interest under section 50 and 25% of penalty, within 30 days from the date of issue of notice under section 73.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Motu_Okay_Patlu_now_tell_me_what_is_GSTR-3A_and_When_this_notice_was_issued\"><\/span><b>Motu: Okay Patlu, now tell me what is GSTR-3A and When this notice was issued?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Patlu:<\/b><span style=\"font-weight: 400;\"> Motu, Notice- GSTR-3A is issued by the department when the taxpayer didn\u2019t file his GST returns in <a href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/\">GSTR-1 or GSTR-3B or GSTR-4 or GSTR-8<\/a>. This is issued under section 46 Rule 68 of GST Rules.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As per this section, the taxpayer is required to file the particular <a href=\"https:\/\/aktassociates.com\/blog\/gst-return-filing\/\">GST Return<\/a> for which the notice is received along with late fees for the delay and he has to respond within a period of 15 days from the date of receiving the notice.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Motu_Patlu_what_is_ASMT-10_and_what_action_needs_to_be_taken\"><\/span><b>Motu: Patlu, what is ASMT-10 and what action needs to be taken?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Patlu<\/b><span style=\"font-weight: 400;\">: Motu, when you file your return, then to verify the correctness of the content in your return, the departmental officer shall scrutinize the same with reference to the information available to him.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In case of finding any discrepancies during the course of such scrutiny, he shall issue the notice under section 61 in form ASMT-10 to said person informing the discrepancies and asking for clarification, which has to be filed within the period of 30 days from the date of service of notice.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Following are the 4 major discrepancies which can be issued in the notice and require clarification on this: &#8211;<\/span><\/p>\n<ul>\n<li><b>Mismatch in GSTR-3B and GSTR-1\u00a0<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">As we know, a person who has taken the registration under the normal scheme shall have to file the 2 forms which are GSTR-1 and GSTR-3b.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In GSTR-1, he has to disclose the information related to the outward supplies and GSTR-3b, he shall have to provide the information of outward supply and inward supply in summary form. If there is any Discrepancies arise in outward supply then after matching the differences such person can make required Amendments in GSTR-1 (for period 18-19 and 19-20) or make the amendments of the same in Future GSTR-3B to be filed as required, by payment of additional tax liabilities, interest, etc. if any.<\/span><\/p>\n<ul>\n<li><b>Mismatch in GSTR-3B and GSTR-2A\u00a0<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Where there is a mismatch found in Inward supply in between GSTR-3B and GSTR-2A, then the notice under this section can be issued. It is advisable that the person should make the monthly reconciliation of inward supplies of books and the amount reflecting in GSTR-2A. Practically, it is seen that the supplier has not shown the supply details in GSTR-1 and due to which the same was reflected in form GSTR-2A of the recipient but the recipient has availed the same while filing the return in form GSTR-3B. Also, some times, the supplier may enter the incorrect invoice number, differences in values of even decimal amount due to which mismatch arises. Also, the recipient has no control over the taxpayer to upload the Invoices on the portal (GSTR-1). Although, recipient ITC should not be restricted to that available in <a href=\"https:\/\/aktassociates.com\/blog\/gstr2a-return-filing-process\/\">GSTR-2A<\/a>, as ITC is legally allowed on the basis of invoice received if conditions u\/s 16 are complied with. However, as per the current amendment, if the supplier has not shown the details of the invoice in his return, then the recipient shall be eligible to avail the ITC only up to 20% of the value of the supply even if all the conditions have been satisfied under section 16.<\/span><\/p>\n<ul>\n<li><b>Mismatch in GSTR-3B and E-Way Bill\u00a0<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Mismatching in Outward supply is conveyed through this. Matching this is a hard task. Here, the major problem is the availability of E-way bill data. A person shall have to export the details of the E-way bill uploaded by the taxpayer, in 5 days a month time frame because the e-way bill portal provides for the same for only a period of the last 6 months.<\/span><\/p>\n<p><a href=\"https:\/\/aktassociates.com\/gst-notices\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3052\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/GST-Notice-Rectification-Handling.png\" alt=\"GST Notice &amp; Rectification Handling\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/GST-Notice-Rectification-Handling.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/GST-Notice-Rectification-Handling-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/GST-Notice-Rectification-Handling-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<ul>\n<li><b>Mismatch in GSTR-1 and ICEGATE\u00a0<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Mismatching in Outward supply is conveyed through this. This is for the exporters. One should make the required amendments in GSTR-1, after matching the differences.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There can be many more issues to come and the same should be along with the reasons in ASMT-11.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Motu_Patlu_what_is_the_conclusion_of_the_above_and_what_we_have_to_learn_from_this\"><\/span><b>Motu: Patlu, what is the conclusion of the above and what we have to learn from this?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Patlu<\/b><span style=\"font-weight: 400;\">: Motu, we should learn that the person should properly file his returns and within the time specified.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mostly, a person may receive a notice under section 46 or section 61 or Section 73 or Section 74 of &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Complete Guide on GST Notice Procedure\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/gst-notice-procedure\/#more-3185\">Read more<span class=\"screen-reader-text\">Complete Guide on GST Notice Procedure<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":3187,"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>Complete Guide on Procedure of GST Notice AKT Associates<\/title>\n<meta name=\"description\" content=\"When notice under section 73\/74 can be issuedTime limit within which notice under section 73\/74 can be issued Penalty to be paid by the taxpayer under these notices Notice issued under section 46 in form GSTR-3A Notice issued under section 61 in form ASMT-10 Situation in which notice under section 61 can be issued to assessee\" \/>\n<meta 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