Time barring of Scrutiny of GST Returns for Delhi taxpayers
Circular vide F.3/432/GST/Policy/2022/582-89 dated May 08, 2023
Time barring of Scrutiny of GST Returns of Delhi taxpayers for the FY 2017-18, 2018-19 & 2019-20.
Under the provisions of Section 73(10) of DGST Act, 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 utilized relates to or within three years from the date of erroneous refund. The provision of scrutiny returns are specified under Section-61 of DGST act, 2017 and Rule 99 of DGST Rules, 2017.
The Central Board of Indirect Taxes & Customs (CBIC), Ministry of Finance, GoI vide notification No. 9/2023 Central Tax dated March 31, 2023 has extended the time limit specified u/s 73(10) for issuance of order u/s 73(9) of CGST Act, 2017 for recovery of tax not paid or short paid or input tax credit wrongly availed or utilized for any reason other than reason of fraud or any willful misstatement or suppression of facts to evade tax relating to the period as specified below: -
|
Sr. No. |
Financial Year |
Time limit for issuance of order under sub-section (9) of Section 73 of the act |
|
1 |
2017-18 |
Up to 31st day of December, 2023 |
|
2 |
2018-19 |
Up to 31st day of March, 2024 |
|
3 |
2019-20 |
Up to 30th day of June, 2024 |
The whole process of scrutiny of return u/s 61 and rule 99 of DGST Act takes around 5 to 6 months, hence, all Ward Incharges/Proper Officers are hereby advised to ensure timely issuance of order u/s 73(9) for the scrutiny of returns for periods as mentioned in the CBIC vide Notification No. 9/2023 Central Tax dated March 31, 2023.