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.

AI Summary

GST Audit Notice ADT-01: Timing Flexibility Confirmed with No Strict Deadline for Initiating Proceedings Under Section 65 A forum discussion explores the time limit for issuing GST ADT-01 notice under Section 65. Experts agree there is no specific time constraint for audit initiation, but subsequent proceedings under Sections 73 or 74 must adhere to three-year or five-year time limits. The audit notice cannot be challenged solely on time grounds, as Section 65 does not prescribe explicit time restrictions for audit commencement.