Find
Each demand section has a time limit linked to the annual return due date for that financial year. Notices or orders after the limit are time barred.
GST
Checking if a notice is time barred
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 73, CGST Act 2017; Sec 74, CGST Act 2017; Sec 74A, CGST Act 2017
Analysis
Note the financial year, the GSTR-9 due date (with extensions), and the section. For Sec 73 the order deadline is 3 years, for Sec 74 it is 5 years, and for Sec 74A the notice must be within 42 months. Courts generally accept limitation as a full defence.
Close
- Find the year and section.
- Find the GSTR-9 due date and extensions.
- Compute the limit.
- Raise limitation first in DRC-06.
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