UNDERSTANDING ORDER NO. 2/2019-GST: SECTION 73, 74, 75 AND 76 CGST

Order No. 2/2019-GST has been issued to clarify the provisions of Section 73, 74, 75 and 76 of the CGST Act.

The order clarifies that the issuance of a show cause notice is mandatory before initiating proceedings under Section 73 and 74 of the CGST Act.

The order also clarifies that the adjudicating authority cannot enhance the tax liability beyond the amount specified in the show cause notice.

The order further clarifies that the adjudicating authority cannot impose a penalty under Section 73 or 74 of the CGST Act if the taxpayer has already paid the tax and interest.

The order also clarifies the time limit for issuing an order under Section 73 or 74 of the CGST Act.

The order clarifies that the provisions of Section 75 and 76 of the CGST Act are not applicable in cases where the tax liability has been self-assessed and paid by the taxpayer.

The order provides much-needed clarity on the provisions of Section 73, 74, 75 and 76 of the CGST Act, and will help taxpayers and adjudicating authorities in understanding their rights and obligations.