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<h1>Delhi Govt Extends GST Scrutiny Deadlines for FY 2017-20; Orders Must Align with Section 73(10) of DGST Act.</h1> The circular from the Government of the National Capital Territory of Delhi addresses the time limits for scrutinizing GST returns for the fiscal years 2017-18, 2018-19, and 2019-20. It references Section 73(10) of the DGST Act, which mandates that orders related to tax discrepancies be issued within three years from the due date of the annual return or erroneous refund. The Central Board of Indirect Taxes & Customs extended these deadlines to December 31, 2023, for FY 2017-18, March 31, 2024, for FY 2018-19, and June 30, 2024, for FY 2019-20. Ward Incharges and Proper Officers are advised to ensure timely order issuance.