The Central Board of Indirect Taxes & Customs (CBIC) has extended the time limit for the issuance of orders for recovery of tax not paid or short paid or input tax credit wrongly availed or utilized for any reason other than fraud or willful misstatement or suppression of facts to evade tax. This applies to the financial years 2017-18, 2018-19, and 2019-20. The scrutiny of returns takes around 5 to 6 months, and Ward Incharges/Proper Officers are advised to ensure timely issuance of orders.
Source Taxguru
