GST Notice and Order Time Limit Checker
How this works
- Choose the financial year the tax is for and the section the notice or order is under.
- Enter the date printed on the notice or the order.
- We take the annual-return due date for the year and add the period the rule gives. For a few years the Government extended the last date for orders; we use that date.
- We show the working and where each rule comes from. If a rule is not yet approved, we say we cannot tell and show no date.
Last verified: 24 October 2026 · Source: CGST Act s.73(2) + s.73(10). 33 months = 36 - 3 (DERIVED). For FY 2017-18 to 2019-20 the order deadline was extended by notification, so the notice limit is the extended date minus 3 months.; CGST Act s.73(10), CBIC portal read 24 Oct 2026. FY 2017-18, 2018-19 and 2019-20 have notified fixed dates instead (Notifications 13/2022, 09/2023, 56/2023-CT under s.168A): see gst.limitation.s73_order_extended.<fy> below. s.73 applies to periods up to FY 2023-24 (s.73(12)).; CGST Act s.74(2) + s.74(10). 54 months = 60 - 6 (DERIVED).; CGST Act s.74(10), CBIC portal read 24 Oct 2026. Periods up to FY 2023-24 (s.74(12)). No s.168A extension applies to s.74.; CGST Act s.74A(2), inserted by Finance (No. 2) Act 2024 s.138, in force 1 Nov 2024 (Notification 17/2024-CT). Applies to FY 2024-25 onwards (s.74A(12)).; CGST Act s.74A(7) and proviso (A1.8, A1.9). `extensionMaxMonths` (optional field added to the limitation shape by the builder, 24 Oct 2026) holds the 6-month maximum; the tool still asks whether an extension was granted.; Notification 06/2020-CT, 3 Feb 2020, Table Sl. 1: Chandigarh, Delhi, Gujarat, Haryana, J&K, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh, Uttarakhand. All other States/UTs: 7 Feb 2020 (Sl. 2). Earlier dates: RoD Orders 03/2018, 6/2019, 7/2019, 08/2019, 10/2019-CT.; Notification 80/2020-CT, 28 Oct 2020, amending 41/2020-CT (earlier: Order 08/2019-CT, 15/2020, 41/2020, 69/2020-CT).; Notification 04/2021-CT, 28 Feb 2021, amending 95/2020-CT.; CGST Rules r.80(1A), inserted by Notification 40/2021-CT, 29 Dec 2021.; CGST Rules r.80(1) (Notification 30/2021-CT, in force 1 Aug 2021). No extension found in the CBIC Central Tax notification list.; CGST Rules r.80(1). Exception: 10 Jan 2024 for 9 districts of Tamil Nadu (r.80(1B), Notification 02/2024-CT).; CGST Rules r.80(1). No extension found in the CBIC Central Tax notification list.; CGST Rules r.80(1). No extension found in the CBIC Central Tax notification list (checked to 02/2026-CT).; Notification 09/2023-CT, 31 Mar 2023, cl. (i) (s.168A); earlier 30 Sep 2023 by 13/2022-CT. Not changed by 56/2023-CT.; Notification 56/2023-CT, 28 Dec 2023, cl. (i) (s.168A); earlier 31 Mar 2024 by 09/2023-CT.; Notification 56/2023-CT, 28 Dec 2023, cl. (ii) (s.168A); earlier 30 Jun 2024 by 09/2023-CT.
About this tool
- What it does
- Tells you the last date by which a GST demand notice, and the order on it, could validly be issued for a financial year.
- The rule it rests on
- Sections 73 and 74 of the CGST Act, 2017 (for the earlier financial years) and section 74A (for the later ones, as that section states) count the time for the notice and for the order from the due date of the annual return for that year. A dated extension by notification is applied where an approved rule row holds one. Official source: CGST Act, 2017, section 73 (determination of tax not paid, other than fraud)
- Checked on
- 11 November 2026. Where a figure the tool shows is still to be verified by our expert team, the tool says so instead of showing it.
- Next step
- Have the notice in hand? See in plain words what it is and what it asks for. Notice decoder