https://www.taxtmi.com/forum/issue?id=118906 Invocation of the extended period of limitation turns on whether a short payment reflects suppression of facts-non declaration of required particulars in prescribed returns-rather than an innocent error. Audit detection can trigger extended proceedings when suppression or intentional evasion is found; the revenue bears the burden of proving intent. Key defences include contemporaneous return disclosures, documentary evidence of bona fide belief in a lower rate, and verification of the actual rate applicable during the disputed period amid multiple rate notifications. en-us Fri, 15 Dec 2023 18:44:20 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118906 Invocation of the extended period of limitation turns on whether a short payment reflects suppression of facts-non declaration of required particulars in prescribed returns-rather than an innocent error. Audit detection can trigger extended proceedings when suppression or intentional evasion is found; the revenue bears the burden of proving intent. Key defences include contemporaneous return disclosures, documentary evidence of bona fide belief in a lower rate, and verification of the actual rate applicable during the disputed period amid multiple rate notifications. Discussion-Forum GST Fri, 15 Dec 2023 18:44:20 +0530 https://www.taxtmi.com/forum/issue?id=118906