time span to issue notice

[AIJAZ KAZI]

what is the time span to issue GST ADT-01 notice under section 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 section 73) and can i challenge the notice issued after the time span.

[VENU K]

The law does not specify any time limit for audit under Sec 65. So in my opinion they can do an audit as long as you are required to keep books of accounts. Any way audit cannot result in any assessment. Audit will conclude with issue of ADT 2 as per Sec 65(6).

Further proceedings may be initiated after conclusion of audit under Sec 73 or 74 as per their respective time limits as well as terms and conditions.

So, I don't think we would be able to challenge ADT 1 on the basis of time limits as Sec 65 does not specify any time limits.

[KASTURI SETHI]

There is no time limit for issuance of Form GST Audit-1. See Rule 101 (2) of CGST Rules.

[Asha Latha]

After the audit is conducted, proceedings must be initiated either under Section 73 or Section 74 of the CGST Act, for which the time limits for passing the order are three years and five years, respectively.

Therefore, even though Section 65 does not specifically prescribe a time limit for conducting the audit, the authorities are bound to complete the audit within the timelines prescribed under Section 73 or Section 74, as applicable.

[Sadanand Bulbule]

The provision of Section 65 is not an independent and conclusive section per se. It has to read with the time frame fixed under Section 73, 74, and 74A of the CGST Act to reach the finality. Basically section 65 is the cause and initiation of proceedings underSection 73, 74, and 74A are the effect.

AI Summary

GST audit time limit: issuance of ADT 01 is not time barred; subsequent assessment proceedings follow statutory limitation.
Issuance of Form ADT 01 under Section 65 is not subject to a specific statutory time limit and the audit itself does not amount to assessment, ending with ADT 02; subsequent assessment proceedings must be initiated within the separate limitation regimes that apply to those assessment provisions.