Q 309. 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. [ As per FAQ on GST published by NACEN ] 211…

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