As per Section 73(2) of the CGST Act, 2017:
-Any notice to recover unpaid taxes must be issued at least 3 months before the due date for passing the order.
-The due date for passing the order under Section 73(10) is 3 years from the due date for filing the Annual Return for the relevant financial year.

⏰ FY 20-21 Annual Return due: 28th Feb 2022. The original due date for filing the Annual Return (Form GSTR-9) for FY 2020-21 was 31st December 2021, but it was extended to 28th February 2022.

Order Passing Due Date: 3 years from the Annual Return due date Adding 3 years to 28th February 2022, the last date for passing an order for FY 2020-21 becomes 28th February 2025.

Notice Issuance Deadline: Since notices under Section 73(2) must be issued 3 months prior to the order due date, the last date for issuing a notice is 30th November 2024.