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  • Adv Govind Bali
  • GST
  • August 21, 2026

Section 74A GST Show Cause Notice: FY 2024-25 Onward, Time Limits, Penalties, Reply & Hearing

Section 74A of the CGST Act now governs GST demand proceedings for FY 2024-25 onward. This guide explains the 42-month notice period, fraud and non-fraud penalties, DRC-01A, 60-day payment options, personal hearing, order timeline, reply strategy and appeal consequences.

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