What is the time limit to issue notice in cases under Section 76 i.e. taxes collected but not paid to Government?

What is the time limit to issue notice in cases under Section 76 i.e. taxes collected but not paid to Government?
Question 12
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 12. What is the time limit to issue notice in cases under Section 76 i.e. taxes collected but not paid to Government?
Ans. There is no time limit. Notice can be issued on detection of such cases without any time limit.
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