Question ID :
44804
Gst officer uploaded Assessment order and DRC 07 for FY 18-19 on gst portal after the expiry of limi
GST officer Physically signed the assessment order on 29/04/2024 for FY 2018-19 but uploaded the same along with DRC 07 on 04/05/2024 on the GST portal. Whether the above assessment order is treated as time barred as the last date for issue of order for FY 2018-19 was 30/04/2024? Further physical signing of Assessment order is allowed as per Rule 26 of CGST rule?
Posted by
CA MADHUR ZANWAR
on
Feb 26, 2025
Filed Under
GST
Time Barred Assessment Order:
As per Section 73(10) of the CGST Act, 2017, the time limit for passing an assessment order for FY 2018-19 is 30th April 2024.
Since the officer physically signed the order on 29th April 2024 but uploaded it on 4th May 2024, the order may be considered time-barred if the law mandates electronic issuance within the prescribed period.
The validity depends on whether physical signing alone constitutes issuance or if uploading on the GST portal is necessary for legal enforceability. Judicial precedent or departmental clarification may be required to confirm this.
Physical Signing as per Rule 26 of CGST Rules:
Rule 26 of CGST Rules specifies that electronic verification (such as DSC, Aadhaar OTP, or EVC) is required for authentication of GST-related documents.
However, whether physical signing alone is sufficient for an assessment order would depend on departmental interpretation and judicial precedents. If electronic transmission is deemed mandatory, then the order signed on 29th April but uploaded on 4th May could be treated as time-barred.
For a final determination, legal consultation or a review of recent judicial pronouncements may be necessary.
Posted by
CA. JHA SHANKAR KUMAR on
Feb 27, 2025
Answer ID :
85707
The order has been issued on 29.04.24 as it has been signed on that date. It is a valid order. The order has been served on 04.05.2024. Pls refer sections 73(10), 168
Posted by
Balaji on
Mar 03, 2025