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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List Chapter 13 Assessment and Audit This

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Question 11 - What is the time limit for passing order u/s 46 and 47? - FAQ on GST dated 21.9.2016 based on Draft Model GST

FAQ on GST dated 21.9.2016 based on Draft Model GST

Chapter 13

Assessment and Audit

Contents

Q 11. What is the time limit for passing order u/s 46 and 47?

Ans. The time limit for passing an assessment order under section 46 or 47 is three or five years from the due date for filing the annual return.

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