Understanding the timelines for issuing Show Cause Notices (SCNs) and Orders under Sections 73 and 74 of the CGST Act is crucial for taxpayers and tax authorities alike.

SCNs are typically issued within 2 years 9 months / 4 years 6 month from the due date of filing annual returns, while orders should be passed within 3 (For Section 73) /5 (For Section 74) years.

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