https://www.taxtmi.com/circulars?id=69480 The circular directs time bound issuance of show cause notices and strict supervisory monitoring to protect limitation periods under Section 73 and Section 74 of the CGST/UPSGST Act, 2017. It notes few SCNs were issued in detected GST evasion and fraudulent ITC cases for relevant financial years, observes that annual return filing deadlines have elapsed thereby starting statutory limitation clocks, and requires officers to complete investigations promptly, issue SCNs well before limitation cutoffs, prepare action plans to avoid investigations lingering beyond one year, and ensure timely adjudication. en-us Wed, 13 Oct 2021 00:00:00 +0530 Thu, 19 Mar 2026 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69480 The circular directs time bound issuance of show cause notices and strict supervisory monitoring to protect limitation periods under Section 73 and Section 74 of the CGST/UPSGST Act, 2017. It notes few SCNs were issued in detected GST evasion and fraudulent ITC cases for relevant financial years, observes that annual return filing deadlines have elapsed thereby starting statutory limitation clocks, and requires officers to complete investigations promptly, issue SCNs well before limitation cutoffs, prepare action plans to avoid investigations lingering beyond one year, and ensure timely adjudication. Circulars GST - States Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69480