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GST · Circular · 23 Oct 2026
Advisory on exercising due diligence for issuance of notices under Section 73/74 of CGST/SGST/UTGST Act and timely completion of adjudication thereof.
GST Council has issued a circular. The circular concerns advisory on exercising due diligence for issuance of notices under Section 73/74 of CGST/SGST/UTGST Act and timely completion of adjudication thereof.
- Issued by
- GST Council
- Type
- Circular
- Date
- 23 Oct 2026
Who is affected: GST-registered businesses
What you should do: Follow the advisory when you next use the portal. Contact us if you face any difficulty.
Key points
- Provisions referred to: Section 73.
This summary is prepared by our team from the official document for general information. Please refer to the original for the exact legal text.
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