Answer

1. F

   Facts

   Scrutiny under Sec 61 has no separate time limit, but any demand must be within the time limits of Sec 73 or 74. Instruction 02/2023 covers scrutiny from FY 2019-20 onwards.

2. P

   Provisions and law

   • Sec 61, CGST Act 2017Proper officer may scrutinise returns, inform discrepancies and seek an explanation
   • Sec 73, CGST Act 2017Demand for tax not paid or ITC wrongly availed without fraud, for periods up to FY 2023-24
   • Sec 74, CGST Act 2017Demand involving fraud or suppression, with a longer time limit
3. A

   Analysis

   For non-fraud cases, Sec 73 orders for older years have time limits linked to the annual return due date, and some were extended by notification during COVID. If the time to pass an order under Sec 73 has passed, a demand can only come under Sec 74, which needs fraud or suppression. Example: point out in your reply if the period is time barred for Sec 73, while still answering the facts.

4. C

   Conclusion

   1. 1Check the year and the Sec 73 order deadline for it
   2. 2Answer the facts point by point anyway
   3. 3Mention limitation politely if the period is barred for Sec 73
   4. 4Keep records for older years ready

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