GST Audit for 6 Financial Years

[VAISHACH Vaishach]

Hi Experts

I have two questions

I have been issued GST Audit notice for my concern from FY 2018-2019 to FY 2023-24 with GST ADT-01 dated 25.03.2025

1.How many years can the GST Department raise these notices/ audits as the notice itself dates back to FY 2018-19. Is there a time limit on the same?

2. If in the course of Audit, i am supposed to pay some amount with interest /penalty, now that the Amnesty Scheme is over, what are the remedies available with respect to Interest and Penalty portion?

Thank you for your replies in Advance

AI Summary

GST Audits Have No Time Limitation Under Section 65, Unlike Show Cause Notices Under Sections 73 and 74 A business owner received a GST audit notice (GST ADT-01) covering financial years 2018-2019 through 2023-24. Experts clarified that under Section 65 of the CGST Act, there is no time limitation for initiating GST audits, unlike the issuance of Show Cause Notices under Sections 73 and 74. They noted that audits don't necessarily result in demands, and remedies would depend on the nature of any potential demand. For self-assessed tax and interest, recovery can occur under Sections 79 read with 75, while Section 76 applies to tax collected but not remitted, with no time limit for recovery under this provision.