audt under 65 etc

[AIJAZ KAZI]

Respected experts

what is the time span to issue notice GST ADT-01 under sec 65 (GST audit) is it 2 years from the date of filing annual return for that financial year or 3 years from the date of filing annual return(as per sec 73).and can i challenge the notice issued after this time span. please help me out.

 

AI Summary

GST Audit Notice Timelines Explained: No Fixed Deadline for ADT-01, Completion Must Occur Within 3-6 Months A tax professional sought clarification on GST audit notice timelines under Section 65. The expert response clarified that there is no specific time limitation for issuing GST ADT-01 notice. The audit commencement is defined as the date when requested documents are submitted or the actual audit begins at the business premises. The audit must be completed within 3 months, with a possible 6-month extension from the commissioner.