GST audit and scrutiny

If the scrutiny for 20-21 has already been completed, the department can still conduct an audit.

However, the scope of the audit might be limited to areas that were not covered during the scrutiny process. 

Regarding your second question, if the SCN under Section 73 for 20-21 lapses on 30/11/24, the department cannot raise a demand during the audit.

 Once the SCN lapses, the department cannot take any further action for demand or recovery.

However, the department can still conduct an audit to verify the correctness of the returns filed and ensure that the taxpayer has complied with all the provisions of the GST Act.