time span to issue notice

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..... time span to issue notice
Query (Issue) Started By: - AIJAZ KAZI Dated:- 9-4-2025 Last Reply Date:- 13-4-2025 Goods and Services Tax - GST
Got 4 Replies
GST
what is the time span to issue GST ADT-01 notice under section 65 (gst audit) is it 2 years from the date of filing annual return for that financial year or 3 years from the date of filing annual return(as per section 73) and can .....

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..... i challenge the notice issued after the time span. Reply By VENU K: The Reply: The law does not specify any time limit for audit under Sec 65. So in my opinion they can do an audit as long as you are required to keep books of accounts. Any way audit cannot result in any assessment. Audit will conclude with issue of ADT 2 as per Sec 65(6). Further proceedings may be initiated after conclusion of .....

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..... audit under Sec 73 or 74 as per their respective time limits as well as terms and conditions. So, I don't think we would be able to challenge ADT 1 on the basis of time limits as Sec 65 does not specify any time limits. Reply By KASTURI SETHI: The Reply: There is no time limit for issuance of Form GST Audit-1. See Rule 101 (2) of CGST Rules. Reply By Asha Latha: The Reply: After the audi .....

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..... t is conducted, proceedings must be initiated either under Section 73 or Section 74 of the CGST Act, for which the time limits for passing the order are three years and five years, respectively. Therefore, even though Section 65 does not specifically prescribe a time limit for conducting the audit, the authorities are bound to complete the audit within the timelines prescribed under Section 73 or .....

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..... Section 74, as applicable. Reply By Sadanand Bulbule: The Reply: The provision of Section 65 is not an independent and conclusive section per se. It has to read with the time frame fixed under Section 73, 74, and 74A of the CGST Act to reach the finality. Basically section 65 is the cause and initiation of proceedings underSection 73, 74, and 74A are the effect.
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