Assessment and audit

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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Quick Summary
This discussion clarifies the time limits for conducting GST assessments and audits. It addresses how long after a financial year a notice can be issued and when the assessment or audit must be completed. The focus is specifically on GST regulations, distinguishing it from income tax rules.

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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