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GST

Time limits under Section 73

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Under Sec 73(10), the order must be passed within 3 years from the due date of the annual return for that year. Sec 73(2) requires the notice at least 3 months before that. Covid-period extensions changed some dates, check the latest notification.

Provisions

Sec 73, CGST Act 2017; Sec 75, CGST Act 2017

Analysis

For each year, find the GSTR-9 due date (including any extended date) and add 3 years for the order. The notice must be issued at least 3 months before that. If the notice came after that date, argue limitation in the reply. Extensions under Sec 168A for FY 2017-18 to 2019-20 were notified, so check the exact date for your year.

Close

  1. Find the due date of GSTR-9 for the year.
  2. Add 3 years, apply any extension notification.
  3. Check that the notice was issued at least 3 months before the order deadline.
  4. Raise limitation as the first ground if crossed.

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