Assessment and audit

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Is there any time limit for doing assessment or audit for any particular year. For example assessment or audit notice for fy 2019-20 can be given till which year/period
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Time limit for completion of assessment and reassessments. (c) the expiry of one year from the date of the filing of a return or a revised return under sub-section (4) or sub-section (5) of section 139, whichever is latest.

I think your reply is with regards to income tax. I want to know about GST


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