GST Notice Time Limit Calculator: Sections 73, 74, 74A
Pick the financial year and section to see the last date for the show cause notice and the order, with the notification behind each extended date. Add the SCN date to check it against the limit.
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Annual return due date: 31/12/2023
Source: Rule 80(1), CGST Rules (31 December after the financial year)
Rule: Section 73(10): order within 3 years of the annual return due date. Section 73(2): SCN at least 3 months before that. (Section 73(10): 3 years from the annual return due date; Section 73(2): SCN at least 3 months before the order limit)
Estimate for professional review. Check the result against the notice, the law for the year and any notification that applies before relying on it.
Read with
- Erroneous-refund demands run from the date of the refund, not from these dates.
Dates checked against the notification texts on 13/11/2026.
Raise limitation first
Limitation goes to jurisdiction. If the SCN or the order is outside the time limit, raise it as a preliminary objection in DRC-06, before the merits. A notice covering several years must be within time for each year separately.
Cases this calculator does not cover
- Recovery of an erroneous refund: the time runs from the date of the refund.
- Periods excluded under s.75, such as a stay by a court or tribunal.
- Orders passed to carry out an appellate direction (two years from the direction, s.75(3)).
Frequently asked questions
What is the GST notice time limit for FY 2022-23?
Under Section 73, the SCN by 30/09/2026 and the order by 31/12/2026 (three years from the annual return due date of 31/12/2023). Under Section 74, the SCN by 30/06/2028 and the order by 31/12/2028.
How is the Section 73 time limit counted?
The order must be issued within 3 years from the due date of the annual return for the financial year (s.73(10)), and the SCN at least 3 months before that (s.73(2)). For FY 2017-18 to 2019-20 the order date was extended by Notifications 13/2022, 09/2023 and 56/2023-Central Tax.
Does Section 74A apply to FY 2023-24?
No. Section 74A applies from FY 2024-25. For FY 2024-25 the SCN must issue within 42 months of the annual return due date, that is by 30/06/2029, and the order within 12 months of the SCN (extendable by 6 months).
Were the Section 74 time limits extended?
No. The s.168A notifications extended only the Section 73 order limit. Section 74 runs 5 years from the annual return due date.
What did the Supreme Court decide in Tata Steel on GST limitation?
In Tata Steel Ltd v. Union of India (25/08/2026) the Court applied its suo motu exclusion of 15/03/2020 to 28/02/2022 and held that the Section 73 limit for FY 2018-19 to 2020-21 ran to 28/02/2025, and the Section 74 limit to 28/02/2027, on the facts before it.
Is a notice dated within time but uploaded later valid?
The date that counts is when the notice was issued to the taxpayer. Check the portal upload date and the date of communication; if they fall after the limit, it is a limitation argument to raise first in the reply.
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