Yes. The proper officer may serve a statement under section 74(3) along with a summary electronically in Form GST DRC-02 containing details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized, where the grounds relied upon by the proper officer for periods other than those covered in Section 74(1) are the same as are mentioned in the earlier notice issued under section 73 (1), except the ground of fraud or any willful-misstatement or suppression of facts with the intention to evade tax. The service of such statement [under Section 74(3)] shall be deemed to be service of show cause notice [under Section 73(1)]on the person chargeable with tax.
(ICAI FAQ PUBLCIATIONS 06-09-2017 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts : FAQ NO. 11)