Answer

1. F

   Facts

   Each demand section has a time limit linked to the annual return due date for that financial year. Notices or orders after the limit are time barred.

2. P

   Provisions and law

   • Sec 73, CGST Act 2017Demand where tax is short paid or ITC wrongly taken without fraud, for periods up to FY 2023-24
   • Sec 74, CGST Act 2017Demand where fraud, wilful misstatement or suppression is alleged, for periods up to FY 2023-24
   • Sec 74A, CGST Act 2017Single demand provision for FY 2024-25 onwards, with separate penalties for fraud and non-fraud cases
3. A

   Analysis

   Note the financial year, the GSTR-9 due date (with extensions), and the section. For Sec 73 the order deadline is 3 years, for Sec 74 it is 5 years, and for Sec 74A the notice must be within 42 months. Courts generally accept limitation as a full defence.

4. C

   Conclusion

   1. 1Find the year and section.
   2. 2Find the GSTR-9 due date and extensions.
   3. 3Compute the limit.
   4. 4Raise limitation first in DRC-06.

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