A GST demand notice must be issued, and the order passed, within a fixed time counted from the due date of the annual return (GSTR-9) for that financial year. A notice or order issued after that date can be challenged as time-barred. Before replying to any demand notice, check the year it covers against the table below.
The rules in one line each
- Section 73 (no fraud or suppression alleged): order within 3 years from the due date of the annual return; the notice must be issued at least 3 months before that, so effectively within 2 years and 9 months.
- Section 74 (fraud, wilful misstatement or suppression alleged): order within 5 years from the annual return due date; notice at least 6 months before, so effectively within 4 years and 6 months.
- Section 74A (from FY 2024-25 onwards, replacing Sections 73 and 74 for those years): notice within 42 months from the annual return due date; order within 12 months of the notice, extendable by up to 6 months by a senior officer.
Year-wise last dates
| Financial year | GSTR-9 due date (basis) | Section 73: last date for notice | Section 73: last date for order | Section 74: last date for notice | Section 74: last date for order |
|---|---|---|---|---|---|
| 2020-21 | 28 Feb 2022 | 28-30 Nov 2024 | 28 Feb 2025 | 28-31 Aug 2026 | 28 Feb 2027 |
| 2021-22 | 31 Dec 2022 | 30 Sep 2025 | 31 Dec 2025 | 30 Jun 2027 | 31 Dec 2027 |
| 2022-23 | 31 Dec 2023 | 30 Sep 2026 | 31 Dec 2026 | 30 Jun 2028 | 31 Dec 2028 |
| 2023-24 | 31 Dec 2024 | 30 Sep 2027 | 31 Dec 2027 | 30 Jun 2029 | 31 Dec 2029 |
| Financial year | GSTR-9 due date (basis) | Section 74A: last date for notice | Section 74A: last date for order |
|---|---|---|---|
| 2024-25 | 31 Dec 2025 | 30 Jun 2029 | 12 months from the date of the notice (extendable by 6 months) |
For FY 2020-21 the notice date is shown as a range because experts differ on whether “3 months before” from 28 February ends on 28 or 30 November (and similarly for August). For FY 2022-23, the annual return date was later for some specified districts outside Haryana; the dates above apply to Haryana.
Older years (FY 2017-18 to 2019-20)
For these years the Section 73 dates were extended by Notifications 9/2023 and 56/2023, issued under Section 168A, and the validity of those extensions is before the Supreme Court. The Supreme Court’s pandemic-period exclusion (15 March 2020 to 28 February 2022) also affects the computation. A notice for these years needs a case-specific check of the dates, the notifications and the latest court position before you reply.
What can change the dates for your case
- A stay granted by a court, or a matter remanded back to the officer.
- Time excluded under Section 75 where proceedings were stayed.
- A different annual return due date if your principal place of business was in a state or district given an extension.
How to check your notice
- Note the financial year and the section quoted in the notice (DRC-01 or the summary in the notice).
- Match the year to the table and compare with the date of issue of the notice.
- If an order has been passed, compare its date with the order limit.
- If the notice alleges fraud or suppression (Section 74), check whether the facts actually support that allegation: a Section 74 notice without a basis for suppression is often challenged on that ground too.
Being within time does not make a demand correct. Most notices start from a mismatch between returns, GSTR-2B and books, and the reply should answer that mismatch with reconciled data.
Need help with a notice?
KSV reconciles your records, checks the limitation and the merits, drafts the reply, and appears before the officer when a hearing is held. See GST notice reply in Gurgaon and GST appeal in Gurgaon, or send the notice to us on WhatsApp.
Sources: Sections 73, 74 and 74A of the CGST Act; year-wise dates cross-checked with TaxGuru and Vertari Legal, 1 Nov 2026. General information, not advice on a specific case.