Mention the due date/maximum time allowed for the following: Issue of orders u/s 74(10) of the CGST Act, 2017.

The proper officer shall issue the orders under Section 74(10) within a period of five years from the due date of furnishing of annual return for the financial year for which the tax has not been paid or short-paid or input tax wrongly availed or utilized relates to or within 5 years from the date of erroneous refund.