https://www.taxtmi.com/forum/issue?id=118963 Limitation under GST distinguishes issuance of show-cause notices from adjudication for willful or fraudulent evasion, with administrative extensions affecting practical deadlines for initiating and completing proceedings for specific past years. Authorities may conduct audits of earlier periods and can issue alternative notices that lack a prescribed time limit. Taxpayers must retain books and records for a statutory retention period measured from the due date of filing the annual return for the relevant year, permitting audit until those retention periods expire. en-us Thu, 01 Feb 2024 16:09:26 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118963 Limitation under GST distinguishes issuance of show-cause notices from adjudication for willful or fraudulent evasion, with administrative extensions affecting practical deadlines for initiating and completing proceedings for specific past years. Authorities may conduct audits of earlier periods and can issue alternative notices that lack a prescribed time limit. Taxpayers must retain books and records for a statutory retention period measured from the due date of filing the annual return for the relevant year, permitting audit until those retention periods expire. Discussion-Forum GST Thu, 01 Feb 2024 16:09:26 +0530 https://www.taxtmi.com/forum/issue?id=118963