ISSUANCE OF SCNS IN TIME BOUND MANNER

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..... ti Building, Connaught Circus, New Delhi- 110001. Dated the 22 September, 2021 INSTRUCTION NO. 02/2021-22 [GST-Investigation] SUBJECT ISSUANCE OF SCNS IN TIME BOUND MANNER -REGARDING. A detailed analysis to pursue trends in cases of GST evasion fraudulent ITC availment booked viz-a-viz number of SCNs issued against for the FY 2017-18 [w.e.f. July, 2017], 2018-19 201 .....

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..... . . . . . (10) The proper officer shall issue the order under sub-section (9) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund. 2.3 Attention is also invit .....

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..... 017-18, 2018-19 2019-20 are as below: Sr. No. Period Last date to file Annual Return 1 2017-18 05th 7 th February, 2020 ( Notification no. 06/2020- Central Tax ) dated 03.02.2020 2 2018-19 31st December, 2020 ( Notification no. 80/20 .....

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..... n sub-section (10) of Section 73 / Section 74 . This might result in a situation where either the adjudicating authority is not able to pass orders within prescribed time period or quality of adjudication suffers. It is felt that the present situation warrants for extra efforts on the part of field formations and strict monitoring at supervisory level. 5. Accordingly, Board desires that Prin .....

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