GST FY 2022-23 Section 73 SCN Window Closed – What Taxpayers Need to Know
The deadline for issuing Section 73 Show‑Cause Notices for FY 2022‑23 expired on 30 September 2026. This article explains the impact on taxpayers, the difference with Section 74 and 76, and the actions you should take now.
CA Harun Raaj
Chartered Accountant · Harun Raaj & Associates
Legal basis: Central Goods and Services Tax Act, 2017 – Section 73 — Effective: 1 July 2017. Source: https://cbic-gst.gov.in/CGST-ACT.html. Last reviewed by CA Harun Raaj: October 2026
GST FY 2022‑23: Section 73 SCN Window Has Closed — What It Means for Taxpayers
Key point: The statutory deadline to issue a Section 73 Show‑Cause Notice for FY 2022‑23 was 30 September 2026; no new Section 73 proceedings can be started after that date.
The Central Goods and Services Tax (CGST) Act prescribes strict time‑limits for issuing and adjudicating demand notices. For FY 2022‑23, the three‑year window for Section 73 (non‑fraud) notices has now elapsed. Below we break down what this means whether you received a notice or not, and how other provisions such as Section 74 (fraud) and Section 76 (tax collected but not paid) continue to operate.
Statutory Basis
- Section 73(10) requires the proper officer to pass the order within three years from the due date of the annual return for the relevant financial year.
- Section 73(2) mandates that the Show‑Cause Notice (SCN) be issued at least three months before the three‑year limit expires.
- For FY 2022‑23, the annual return (GSTR‑9) was due on 31 December 2023. Consequently:
If You Did Not Receive an SCN
- No new Section 73 proceedings can be initiated for FY 2022‑23. Issues such as ITC mismatches, turnover discrepancies, or tax paid under the wrong head cannot be raised under Section 73 for that year.
- Section 74 (fraud, wilful misstatement or suppression of facts) carries a five‑year limitation from the return due date, so the department may still issue a fraud‑related notice for FY 2022‑23.
- Section 76 (tax collected from customers but not remitted) is a separate provision and is not bound by the Section 73 window.
- Any tax that is already payable remains payable; the lapse of the Section 73 window does not extinguish the liability.
If You Did Receive an SCN
- The SCN is valid, but the department must pass the order by 31 December 2026. Failure to do so will bar the completion of the Section 73 proceeding.
- Action items:
Timeline at a Glance
Note: For Section 74 (fraud) related to FY 2020‑21, the SCN window closed on 31 Aug 2026 with an order deadline of 28 Feb 2027.
Section 74A – The New Framework
The Finance (No. 2) Act 2024 introduced Section 74A, consolidating demand provisions for FY 2024‑25 and later years into a single mechanism. Section 74A does not apply to FY 2022‑23, so the existing Section 73/74 split remains in force for that year.
Practical Steps for Taxpayers
- Log into the GST portal and review both the “Notices and Orders” and “Additional Notices and Orders” tabs for FY 2022‑23.
- If no notice appears, document the portal check (screen‑capture, date‑stamp). This record can be useful if the department later attempts to raise a Section 73 demand.
- If a notice is present, verify that your reply has been uploaded and is marked as “acknowledged.” Attend any scheduled hearings and keep a copy of the hearing minutes.
- Track the order deadline – the department must issue the order by 31 December 2026. If no order is issued, the Section 73 proceeding cannot be completed.
- Stay aware of the Supreme Court observation in GVK Jaipur Expressway Pvt. Ltd. v. Deputy Commissioner of State Tax, SLP(C) No. 25965 of 2026, which questioned whether uploading an SCN on the portal alone constitutes valid service. Check both notice tabs to ensure you have not missed a separate “Additional Notice.”
- Monitor the next window – the FY 2023‑24 Section 73 SCN deadline is 30 September 2027. Early preparation can avoid surprise notices.
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Legal basis: Sections 73(2), 73(10), 74, 74A and 76 of the Central Goods and Services Tax Act, 2017. This article is for information only and does not constitute legal advice.
I'm CA Harun Raaj, Visakhapatnam. If the closure of the Section 73 window affects you, feel free to reach out for personalized guidance.
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See Also
Frequently Asked Questions
What was the deadline for issuing a Section 73 SCN for FY 2022‑23?
The deadline to issue a Section 73 Show‑Cause Notice for FY 2022‑23 was 30 September 2026, as prescribed by Section 73(2) of the CGST Act.
Can the tax department start a new Section 73 proceeding for FY 2022‑23 after 30 September 2026?
No. Under Section 73(10), the proper officer must pass the order within three years of the return due date, and the SCN must be issued at least three months before that. Since the SCN window closed on 30 September 2026, no fresh Section 73 proceedings can be initiated.
Does the closure of the Section 73 window affect Section 74 or Section 76 demands for FY 2022‑23?
No. Section 74 (fraud, wilful misstatement or suppression) has a five‑year limitation from the return due date, and Section 76 (tax collected but not paid) is a separate provision. Both can still be invoked for FY 2022‑23.
What should I do if I have not received any Section 73 notice for FY 2022‑23?
Log into the GST portal, check both the “Notices and Orders” and “Additional Notices and Orders” tabs for FY 2022‑23, and keep a dated record of the check. The Section 73 exposure has ended, but Section 74 and Section 76 exposure remains.
If I received a Section 73 SCN for FY 2022‑23, what is the final date for the department to pass the order?
The department must pass the order by 31 December 2026, as required by Section 73(10) of the CGST Act. Failure to do so will bar the completion of the Section 73 proceeding.
How does Section 74A introduced by the Finance (No. 2) Act 2024 affect FY 2022‑23?
Section 74A applies only to FY 2024‑25 and later years. It does not affect FY 2022‑23, which remains governed by the existing Section 73/74 framework.
What was the significance of the GVK Jaipur Expressway Supreme Court case for GST notices?
The Supreme Court in *GVK Jaipur Expressway Pvt. Ltd. v. Deputy Commissioner of State Tax* (SLP(C) No. 25965 of 2026) questioned whether uploading an SCN on the GST portal alone constitutes valid service, prompting taxpayers to check both notice tabs for any separate “Additional Notice.”
When does the Section 73 SCN window close for FY 2023‑24?
The SCN deadline for FY 2023‑24 is 30 September 2027, with the order deadline on 31 December 2027, following the same three‑year rule under Section 73(10).
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