CBIC Clarifies Legality of Consolidated GST Demand Notices Across Multiple Financial Years

The CBIC clarified that issuing consolidated GST demand notices across multiple financial years is legally valid under Sections 73 and 74 of the CGST Act. Their September 2025 circular emphasizes that such notices can be issued as long as the limitation period for each year is satisfied. It also referenced a Delhi High Court ruling that upheld multi-year notices, especially in cases of fraudulent Input Tax Credit claims, ensuring both efficient tax recovery and due process for taxpayers.