TaxTMI 
TaxTMI 
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.
time span to issue notice
09 Apr 2025 
4 Replies 
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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. (AI Summary)
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. (AI Summary)