Answer

1. F

   Facts

   Scrutiny must be finished well before the time limits for demand notices. Check the limitation for that year, as a late scrutiny may be time barred for demand.

2. P

   Provisions and law

   • Instruction 02/2022-GST (22 March 2022)SOP for scrutiny: one ASMT-10 per GSTIN per year, specific and quantified discrepancies, DRC-03 payments to be considered, timelines for ASMT-12 or further action
   • Sec 73, CGST Act 2017Demand in non-fraud cases, for periods up to FY 2023-24
3. A

   Analysis

   Instruction 02/2022-GST says scrutiny should be completed before the Sec 73 and 74 limitation periods. Sec 73 notices must be issued within the time linked to the annual return due date, and these dates were extended for some early years by notification. Example: for FY 2020-21, check the notified time limit before replying. Still reply on merits, and raise limitation where it applies.

4. C

   Conclusion

   1. 1Find the annual return due date for that year.
   2. 2Check the Sec 73 or 74 time limit and any extension.
   3. 3Reply on merits within time.
   4. 4Raise limitation as an additional point if applicable.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.