https://www.taxtmi.com/circulars?id=65075 SCNs in GST evasion and fraudulent input tax credit matters must be issued sufficiently before statutory limitation cut-offs so orders can be completed within the three year or five year limitation periods tied to annual return filing; supervisory authorities must review pending investigations, prioritise issuance of SCNs, adopt action plans (avoiding investigations beyond one year) and ensure timely adjudication to protect limitation windows and adjudicatory quality. en-us Wed, 22 Sep 2021 00:00:00 +0530 Wed, 22 Sep 2021 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65075 SCNs in GST evasion and fraudulent input tax credit matters must be issued sufficiently before statutory limitation cut-offs so orders can be completed within the three year or five year limitation periods tied to annual return filing; supervisory authorities must review pending investigations, prioritise issuance of SCNs, adopt action plans (avoiding investigations beyond one year) and ensure timely adjudication to protect limitation windows and adjudicatory quality. Circulars GST Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65075