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GST

Time limits for a Sec 73 notice and order

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Under Sec 73(10), the order must be passed within three years from the due date of the annual return for the year. Sec 73(2) requires the notice at least three months before that limit. Time limits for early years were extended by notifications during and after Covid.

Provisions

Sec 73, CGST Act 2017; Sec 73(10), CGST Act 2017

Analysis

For a year whose annual return was due on 31 December 2021, the order limit is 31 December 2024 and the notice limit about 30 September 2024, unless an extension notification changed it. If the notice is after that, raise limitation first. Check the extension notifications for FY 2017-18 to 2019-20 carefully.

Close

  1. Find the annual return due date for the year, with any extension
  2. Add three years for the order limit
  3. Subtract three months for the notice limit
  4. Compare with the notice date and raise limitation if late

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Connect nowPay and start: Show cause notice under Sec 73, 74 or 74A and DRC-06 reply, Quote

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