Question 5 - Is there any time limit for adjudication the cases? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 5. Is there any time limit for adjudication the cases? Ans: (i) In case of section 73(cases other than fraud/ suppression of facts/willful misstatement), the time limit for adjudication of cases is 3 years from the due date for filing of annual return for the financial year to which demand relates to. {sec.73(10)} (ii) In case of section 74(cases of fraud/suppression of facts/willful misstatement), the time limit for adjudication is 5 years from the due date for filing of annual return for the financial year to which demand relates to. {sec.74(10)}