Is there any time limit to issue SCN or adjudicate the case u/s 51A/B?
Question 5
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 5. Is there any time limit to issue SCN or adjudicate the case u/s 51A/B?
Ans. There is no time limit to issue SCN. However the issuance of SCN and adjudication of the case has to be completed within the period of 3 years (for Section 51A cases) and 5 years (for Section 51B cases) from the relevant date.
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