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TMI BlogISSUANCE OF SCNS IN TIME BOUND MANNERX X X X Extracts X X X X X X X X Extracts X X X X ..... elhi- 110001. Dated the 22 September, 2021 INSTRUCTION NO. 02/2021-22 [GST-Investigation] SUBJECT -ISSUANCE OF SCNS IN TIME BOUND MANNER-REGARDING. A detailed analysis to pursue trends in cases of GST evasion & fraudulent ITC availment booked viz-a-viz number of SCNs issued against for the FY 2017-18 [w.e.f. July, 2017], 2018-19 & 2019-20, have been made and it is observed that in GST evasion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund. 2.3 Attention is also invited to sub-section (2) & sub-section (10) of the Section 74 of the CGST Act, 2017, which read as under: (2) The proper officer shall iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -19 31st December, 2020 (Notification no. 80/2020- Central Tax) dated 28.10.2020 3 2019-20 31s March, 2021 (Notification no. 04/2021-Central Tax) dated 28.02.2021 4. Board has examined the matter in the background of issuance of SCNs in number meagre of cases booked/detected as mentioned above. It may be seen that the last date for filing the Annual Returns for the FYs of 2017-18, 2018-19 & 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral(s)/Principal Chief Commissioner(s)/Chief Commissioner(s) within their jurisdiction may take stock of the pending investigation cases/other cases which warrant issuance of show cause notices and take appropriate action to ensure timely completion of investigation(s) and issuance of SCNs well before the last date. The respective Pr. Chief Commissioners/Chief Commissioners may draw an action pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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