Answer

1. F

   Facts

   Under Sec 73(10), the order must be passed within three years from the due date of the annual return for the year. Sec 73(2) requires the notice at least three months before that limit. Time limits for early years were extended by notifications during and after Covid.

2. P

   Provisions and law

   • Sec 73, CGST Act 2017Demand for tax short paid without fraud, for periods up to FY 2023-24
   • Sec 73(10), CGST Act 2017Order within three years from the annual return due date
3. A

   Analysis

   For a year whose annual return was due on 31 December 2021, the order limit is 31 December 2024 and the notice limit about 30 September 2024, unless an extension notification changed it. If the notice is after that, raise limitation first. Check the extension notifications for FY 2017-18 to 2019-20 carefully.

4. C

   Conclusion

   1. 1Find the annual return due date for the year, with any extension
   2. 2Add three years for the order limit
   3. 3Subtract three months for the notice limit
   4. 4Compare with the notice date and raise limitation if late

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