Answer

1. F

   Facts

   Under Sec 73(10), the order must be passed within 3 years from the due date of the annual return for that year. Sec 73(2) requires the notice at least 3 months before that. Covid-period extensions changed some dates, check the latest notification.

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 75, CGST Act 2017General rules for demand: hearing, adjournments, order within the notice, time limits
3. A

   Analysis

   For each year, find the GSTR-9 due date (including any extended date) and add 3 years for the order. The notice must be issued at least 3 months before that. If the notice came after that date, argue limitation in the reply. Extensions under Sec 168A for FY 2017-18 to 2019-20 were notified, so check the exact date for your year.

4. C

   Conclusion

   1. 1Find the due date of GSTR-9 for the year.
   2. 2Add 3 years, apply any extension notification.
   3. 3Check that the notice was issued at least 3 months before the order deadline.
   4. 4Raise limitation as the first ground if crossed.

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