TIME LIMIT FOR ISSUANCE OF NOTICE AND ORDER

Financial Year	Extended or Original Date of GSTR-9	Section 73 – Time limit to issue SCN	Section 73 – Time limit to pass Order	Section 74 – Time limit to issue SCN	Section 74 – Time limit to pass Order	Section 74A – Time limit to issue SCN	Section 74A – Time limit to pass Order
2017-18	5-Feb-20	30-Sep-23	31-Dec-23	5-Aug-24	5-Feb-25	NA	NA
2018-19	31-Dec-20	31-Jan-24	30-Apr-24	30-Jun-25	31-Dec-25	NA	NA
2019-20	31-Mar-21	31-May-24	31-Aug-24	30-Sep-25	31-Mar-26	NA	NA
2020-21	28-Feb-22	30-Nov-24	28-Feb-25	31-Aug-26	28-Feb-27	NA	NA
2021-22	31-Dec-22	30-Sep-25	31-Dec-25	30-Jun-27	31-Dec-27	NA	NA
2022-23	31-Dec-23	30-Sep-26	31-Dec-26	30-Jun-28	31-Dec-28	NA	NA
2023-24	31-Dec-24	30-Sep-27	31-Dec-27	30-Jun-29	31-Dec-29	NA	NA
2024-25	31-Dec-25	NA	NA	NA	NA	30-Jun-29	30-Jun-30*
2025-26	31-Dec-26	NA	NA	NA	NA	30-Jun-30	30-Jun-31*
2026-27	31-Dec-27	NA	NA	NA	NA	30-Jun-31	30-Jun-32*

* Order period can further be extended by 6 months by Commissioner not below rank of Joint Commissioner.

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EXCEPTIONS TO TIME LIMITS UNDER SECTION 73/74/74A

• Section 76: No time limit if tax is collected but not paid.

• Court/Tribunal Stay: Stay period is excluded from limitation.

• Erroneous Refund: 3/5 years counted from refund order date, not GSTR-9 due date.

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GST PENALTY UNDER SECTION 73, 74 & 74A

Action by Taxpayer	Section 73	Section 74	Section 74A(8) (Non-fraud)	Section 74A(9) (Fraud / Suppression)
Paid before SCN	No penalty	15% of tax	No Penalty & No SCN	15% of tax
Paid within prescribed time after SCN	No penalty (within 30 days)	25% of tax (within 30 days)	No penalty (within 60 days)	25% of tax (within 60 days)
Paid within prescribed time after Order	10% of tax or ₹10,000, whichever higher (within 30 days)	50% of tax (within 30 days)	10% of tax or ₹10,000, whichever higher (within 60 days)	50% of tax (within 60 days)
Paid after prescribed time of Order	10% of tax or ₹10,000, whichever higher	100% of tax	10% of tax or ₹10,000, whichever higher	100% of tax

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