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

Commencement of audit: effective start occurs when records are produced or the audit is actually instituted, defining notice validity.
Commencement of audit under Section 65 is the later of when the registered person makes available the records/documents called for or the actual institution of audit at the place of business; "actual institution" means the departmental visit and on site verification when required books and documents are produced. The audit aims to verify declared turnover, taxes, refunds and input tax credits and is to be completed within the statutory audit period from this effective commencement, with a possible extension by the commissioner. Issuance of ADT 01 is not governed by a separate two or three year limitation tied to other assessment sections.