Is there any time limit to issue notice in cases under Section 52- tax collected but not paid?
Question 12
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 12. Is there any time limit to issue notice in cases under Section 52- tax collected but not paid?
\nAns. No. There is no time limit. Notice can be issued on detection of such cases without any time limit. Once notice is issued, the order has to be passed within 1 year from the date of issue of n<\/p>\n
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