ISSUANCE OF SCNS IN TIME BOUND MANNER

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....1, 10^th Floor, Tower-2, 124, Jeevan Bharti Building, Connaught Circus, New Delhi- 110001. Dated the 22 September, 2021 INSTRUCTION NO. 02/2021-22 [GST-Investigation] SUBJECT -ISSUANCE OF SCNS IN TIME BOUND MANNER-REGARDING. A detailed analysis to pursue trends in cases of GST evasion & fraudulent ITC availment booked viz-a-viz number of SCNs issued against for the FY 2017-18 [w.....

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....der. .           .           . .           .           . (10) The proper officer shall issue the order under sub-section (9) within three years from the due date for furnishing of annua....

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....sue the order under sub-section (9) within a period of five years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous refund. 3. Further, the last dates of filing of the "Annual Return" under Section 44 of the CGST Act, 2017, for....

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....already kicked in. If the issuance of SCNs is pushed to close proximity of the end dates/last dates, it may leave very little time with the adjudicating authority to pass orders within stipulated period mentioned in sub-section (10) of Section 73/Section 74. This might result in a situation where either the adjudicating authority is not able to pass orders within prescribed time period or quality ....