Assessment getting time barred
Ratan Sharma (CA) (2519 Points)
28 October 2016Ratan Sharma (CA) (2519 Points)
28 October 2016
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(170561 Points)
Replied 29 October 2016
Is it limited Scrutiny? Usually 3 months, once the process starts.
As per section 153, assessment u/s 143(3) or u/s 144 (Best Judgment Assessment), Time limit is within 2 years from the end of the relevant AY.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)