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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 15 Demands and Recovery This

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Question 5 - Is there any time limit to issue SCN or adjudicate the case u/s 51A/B? - 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 15

Demands and Recovery

Contents

Q 5. Is there any time limit to issue SCN or adjudicate the case u/s 51A/B?

Ans. There is no time limit to issue SCN. However the issuance of SCN and adjudication of the case has to be completed within the period of 3 years (for Section 51A cases) and 5 years (for Section 51B cases) from the relevant date.

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