Find
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.
GST
Scrutiny notice for an old year like FY 2019-20
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Provisions
Sec 61, CGST Act 2017; Sec 73, CGST Act 2017; Sec 74, CGST Act 2017
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.
Close
- Check the year and the Sec 73 order deadline for it
- Answer the facts point by point anyway
- Mention limitation politely if the period is barred for Sec 73
- Keep records for older years ready
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