Tax Limitation Calculator
Verify statutory time-barring for GST SCNs and Orders under Sections 73, 74, and 74A. Calculate precise appeal filing countdowns for CIT(A), ITAT, GSTAT, and High Court.
| Financial Year | GSTR-9 Due Date | Section 73 SCN Deadline | Section 73(10) Order Deadline | Section 74 SCN Deadline | Section 74(10) Order Deadline | Section 74A Notice Deadline | Section 74A Order Deadline | Action |
|---|---|---|---|---|---|---|---|---|
| FY 2017-18 | 05/07 Feb 2020 | 2024-01-31 Orig: 2022-11-07 | 2024-04-30 [Time-Barred] | 2024-08-05 | 2025-02-05 [Time-Barred] | - | - | |
| FY 2018-19 | 31 Dec 2020 | 2024-05-31 Orig: 2023-09-30 | 2024-08-31 [Time-Barred] | 2025-06-30 | 2025-12-31 [Time-Barred] | - | - | |
| FY 2019-20 | 28 Feb / 31 Mar 2021 | 2024-08-31 Orig: 2023-12-31 | 2024-12-31 [Time-Barred] | 2025-08-31 | 2026-02-28 [Time-Barred] | - | - | |
| FY 2020-21 | 28 Feb 2022 | 2024-11-28 | 2025-02-28 [Time-Barred] | 2026-08-31 | 2027-02-28 [Active Window] | - | - | |
| FY 2021-22 | 31 Dec 2022 | 2025-09-30 | 2025-12-31 [Time-Barred] | 2027-06-30 | 2027-12-31 [Active Window] | - | - | |
| FY 2022-23 | 31 Dec 2023 | 2026-09-30 | 2026-12-31 [Active Window] | 2028-06-30 | 2028-12-31 [Active Window] | - | - | |
| FY 2023-24 | 31 Dec 2024 | 2027-09-30 | 2027-12-31 [Active Window] | 2029-06-30 | 2029-12-31 [Active Window] | - | - | |
| FY 2024-25[New Regime] | 31 Dec 2025 (Tentative) | - | - | - | - | 2028-06-30 | 2029-06-30 [42 Months Window] |
Under administrative law, limitation is not merely a procedural technicality—it goes to the root of jurisdiction. Any Show Cause Notice or Assessment Order issued beyond the cutoff specified in Section 73(10), Section 74(10), or Section 153 is rendered void ab initio without legal validity.
Under Section 12 of the Limitation Act, 1963, the time taken by the registry or tax office to furnish a certified copy of the impugned order is excluded when calculating the limitation period for filing an appeal before the Appellate Authority, ITAT, or High Court.
Frequently Asked Questions on Tax Limitation
What is the statutory limitation for issuing an SCN and Order under Section 73?
Under Section 73(10) of the CGST Act, an assessment order must be passed within 3 years from the due date of furnishing the Annual Return (GSTR-9) for the relevant financial year. Under Section 73(2), the Show Cause Notice (SCN) must be issued at least 3 months prior to this order deadline.
How did Notification 56/2023-CT extend the Section 73 deadlines?
Exercising powers under Section 168A, the CBIC extended the Section 73(10) order deadline for FY 2017-18 to 30th April 2024, for FY 2018-19 to 31st August 2024, and for FY 2019-20 to 31st December 2024. These extensions are currently sub-judice before multiple High Courts on grounds of lack of force majeure.
What is the new limitation period under Section 74A introduced in Finance Act 2024?
Starting from Financial Year 2024-25 onwards, Section 74A replaces the separate Section 73 and Section 74 regimes with a unified timeline. Under Section 74A(7), the order must be passed within 42 months from the Annual Return due date, and the SCN must be issued at least 12 months prior (within 30 months).
Can an appellate authority condone delay beyond the statutory condonation period?
No. The Supreme Court in Singh Enterprises and subsequent rulings affirmed that statutory authorities under the CGST Act (such as the Appellate Authority under Section 107) cannot condone delay beyond the prescribed 1-month condonable window. In such cases, remedy lies exclusively via a Writ Petition under Article 226 before the High Court.
What is the limitation period for filing a GST Appeal before the High Court?
Under Section 117(2) of the CGST Act, an appeal against an order of the State/Area Bench of the GST Appellate Tribunal (GSTAT) must be filed within 180 days from the date of communication of the order. It lies solely on substantial questions of law. However, if the matter involves the Place of Supply, Section 118 mandates an appeal directly to the Supreme Court instead of the High Court.