Issuance of SCNs in time bound manner- regarding.

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.... All Special/Additional/Joint Commissioners (ii) All Ward Incharges Subject- Issuance of SCNs in time bound manner- regarding. The Instruction No. 02/2021-22/GST-Investigational regarding issuance of SCNs in time bound manner issued by the Central Board of Indirect Taxes was circulated vide policy branch letter No. F.3 (409)/GST/Policy/2021/883-841 dated 30.11.2021. 2. The last date fo....

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....he order under sub-section (9) within three 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 utilized relates to or within three years from the date of erroneous refund. 4. Section 73 of DGST Act, 2017 provides that the adjudication order will be issued within three years from the due da....

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....e of erroneous refund. 6. Further, Section 74 of DGST Act, 2017 provides that in cases of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized, for reasons of fraud or willful mis-statement or suppression of facts, the adjudication order will be issued within five years from the due date of filing of annual return for the year to which the discrepan....