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 audit timeframe: audits may cover earlier years, but demands must meet statutory limitation periods affecting recovery options.
Section 65 allows audits without a fixed retrospective look back period; however, any demand flowing from an audit must be issued by way of a Show Cause Notice and is subject to statutory limitation rules distinguishing ordinary cases from those involving fraud, willful misstatement or suppression. Recovery routes for self assessed tax, interest or amounts collected but not remitted follow separate provisions and may have different temporal and remedial consequences, and the applicability of expired amnesty schemes to interest and penalties arising from audit findings is fact specific.