GST Annual Return assessment
As per section 73(10) of the CGST Act, 2017, time limit for completion of assessment of returns for any financial year is 3 years from the due date of annual return of such year. By way of Notification No. 13/2022/05.07.2022, this time limit for FY 2017-18 was extended to 30.09.2023. Now, completion of assessment is …
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