GST Time Bar Checker
GST Notice Time-Bar Checker
Verify if Your GST Notice or Order is Time-Barred | Section 73 / 74 / 74A | Save Lakhs on Invalid Notices
Specialist Tool by B.A. Bedawala & Co., Chartered Accountants, Ahmedabad — GST Litigation Specialists
💰 Why this tool matters: A GST notice or order issued beyond the statutory time limit is legally invalid and can be challenged before the High Court via writ petition. Many notices issued in 2025-26 for older years are actually time-barred — but most taxpayers (and even some advocates) miss this. Identifying a time-barred notice can save lakhs in tax demand. Use this tool to check.
🔍 Check Your Notice / Order for Time-Bar
How to use: Enter the financial year your notice/order pertains to, the type of notice, the section under which it was issued, and the date when it was issued or received. The tool will instantly identify if the notice is time-barred under Section 73, 74, or 74A of CGST Act.
⚖️ Notice Time-Barred? Don't Pay — Challenge It
If your notice is time-barred, the entire demand can be quashed via writ petition or appeal. We have successfully quashed 50+ time-barred notices before Gujarat High Court. Don't pay before consulting us — you may not need to pay at all.
📅 Reference: GST Time Limits by Financial Year
📌 Key Concept: Time limits run from the GSTR-9 due date (annual return), not the financial year end. Extensions to GSTR-9 due dates automatically extend Section 73/74 deadlines. Notifications 9/2023 and 56/2023 further extended the Section 73 deadlines for FY 2017-18, 2018-19, and 2019-20.
Section 73 — Non-Fraud Cases (Up to FY 2023-24)
| FY | GSTR-9 Due Date | SCN Deadline (DRC-01) | Order Deadline (DRC-07) | Status |
|---|---|---|---|---|
| 2017-18 | 05-Feb-2020 | 30-Sep-2023 * | 31-Dec-2023 * | EXPIRED |
| 2018-19 | 31-Dec-2020 | 31-Jan-2024 * | 30-Apr-2024 * | EXPIRED |
| 2019-20 | 31-Mar-2021 | 31-May-2024 * | 31-Aug-2024 * | EXPIRED |
| 2020-21 | 28-Feb-2022 | 28-Nov-2024 | 28-Feb-2025 | EXPIRED |
| 2021-22 | 31-Dec-2022 | 30-Sep-2025 | 31-Dec-2025 | EXPIRED |
| 2022-23 | 31-Dec-2023 | 30-Sep-2026 | 31-Dec-2026 | ACTIVE |
| 2023-24 | 31-Dec-2024 | 30-Sep-2027 | 31-Dec-2027 | ACTIVE |
* Extended via Notifications 9/2023 and 56/2023. Validity of these extensions has been challenged in multiple HCs (some struck down).
Section 74 — Fraud Cases (Up to FY 2023-24)
| FY | SCN Deadline | Order Deadline | Status |
|---|---|---|---|
| 2017-18 | 05-Aug-2024 | 05-Feb-2025 | EXPIRED |
| 2018-19 | 30-Jun-2025 | 31-Dec-2025 | EXPIRED |
| 2019-20 | 30-Sep-2025 | 31-Mar-2026 | EXPIRED |
| 2020-21 | 28-Aug-2026 | 28-Feb-2027 | ACTIVE |
| 2021-22 | 30-Jun-2027 | 31-Dec-2027 | ACTIVE |
| 2022-23 | 30-Jun-2028 | 31-Dec-2028 | ACTIVE |
| 2023-24 | 30-Jun-2029 | 31-Dec-2029 | ACTIVE |
Section 74A — Unified (FY 2024-25 onwards)
| FY | GSTR-9 Due Date | SCN Deadline (42 months) | Order Deadline (12 months from SCN) |
|---|---|---|---|
| 2024-25 | 31-Dec-2025 | 30-Jun-2029 | 30-Jun-2030 (max) |
| 2025-26 | 31-Dec-2026 | 30-Jun-2030 | 30-Jun-2031 (max) |
📚 Key Statutory Provisions
Section 73 — Non-Fraud Cases
- Section 73(2): SCN must be issued at least 3 months before order deadline
- Section 73(10): Order must be issued within 3 years from GSTR-9 due date OR date of erroneous refund
- Effective SCN deadline: 2 years 9 months from GSTR-9 due date
- Penalty: 10% of tax due or Rs. 10,000 whichever is higher
Section 74 — Fraud/Suppression Cases
- Section 74(2): SCN must be issued at least 6 months before order deadline
- Section 74(10): Order must be issued within 5 years from GSTR-9 due date
- Effective SCN deadline: 4 years 6 months from GSTR-9 due date
- Penalty: 100% of tax due (with reduced rates for early payment)
Section 74A — Unified Provision (Finance Act 2024)
- Applicability: FY 2024-25 onwards (effective 1-Nov-2024)
- SCN Deadline: 42 months from GSTR-9 due date (irrespective of fraud or non-fraud)
- Order Deadline: 12 months from SCN issuance (extendable by 6 months)
- Threshold: No SCN if tax/ITC involved is less than Rs. 1,000
- Reduced Penalty Window: Extended from 30 days to 60 days for voluntary payment
Section 168A — Power to Extend
- Government can extend time limits via notification on GST Council recommendation in case of force majeure
- Force majeure includes: war, epidemic, flood, drought, fire, cyclone, earthquake, calamity
- Notifications 9/2023 and 56/2023 issued under this provision
- Multiple HCs have struck down these extensions as ultra vires (no proximate force majeure in 2023)
📑 Time-Barred Order Already Passed? Still Recoverable
Even if a time-barred order has been passed, the entire amount can be challenged via writ petition before the High Court. We have filed multiple successful writ petitions challenging Notification 56/2023 and time-barred orders. Time limit for writ: 90 days from order communication.
❓ Frequently Asked Questions
What happens if my GST notice is time-barred?
A time-barred notice is legally invalid. Multiple HC rulings (including AP HC in WP 1463/2025) have held that:
- The proper officer loses jurisdiction to proceed
- Entire assessment proceedings are quashed
- Tax demand becomes unrecoverable
- Even if you've already paid, you may be entitled to refund (subject to facts)
How do I challenge a time-barred notice?
Three primary remedies:
- Reply to SCN raising limitation: File detailed reply citing exact dates and statutory provisions; challenge jurisdiction of officer
- Writ petition under Article 226: Direct challenge before HC, especially when order has been passed beyond limitation. Faster relief possible. No pre-deposit required.
- Appeal in APL-01: If order has been passed, raise limitation as primary ground in appeal. 10% pre-deposit required (or 25% for detention cases).
Are Notifications 9/2023 and 56/2023 valid?
The validity is contested. Multiple HCs have ruled both ways:
- Gauhati HC and Telangana HC — Struck down Notification 56/2023 as ultra vires Section 168A (no force majeure existed)
- Gujarat HC — Issued notices in similar petitions (Tata Play, New India Acid)
- Allahabad HC — Stayed proceedings during second extension period
Does the 75/2024 conditional waiver under Section 128A help me?
Section 128A provides conditional waiver of interest and penalty for demands under Section 73 for FY 2017-18, 2018-19, and 2019-20 in non-fraud cases — IF you paid full principal tax by 31-Mar-2025. This is separate from the time-bar question. Even if your notice is time-barred, you can still claim Section 128A benefit if you've paid tax. However, if your notice is genuinely time-barred, the better strategy is to challenge the entire demand via writ — not pay anything.
What's the time limit for filing writ petition against time-barred order?
There's no statutory time limit for writ petition before HC, but courts typically expect filing within 90 days from order communication for prompt action. Delay can be condoned with sufficient cause but each day's delay reduces credibility. For perishable cases or where coercive recovery has begun, file writ immediately.
Can I rely on this tool's output in legal proceedings?
No. This tool provides preliminary indication only based on statutory time limits. Actual time-bar determination requires:
- Verification of GSTR-9 due date as actually applicable to you
- Examination of any case-specific notifications/extensions
- Analysis of HC rulings applicable in your jurisdiction
- Consideration of facts like service of notice, extensions granted, etc.
How is GSTR-9 due date determined?
The standard GSTR-9 due date is 31st December following the end of the financial year. However, for FY 2017-18 to FY 2020-21, the due dates were extended via multiple notifications:
- FY 2017-18: 5-Feb-2020 (after multiple extensions)
- FY 2018-19: 31-Dec-2020
- FY 2019-20: 31-Mar-2021
- FY 2020-21: 28-Feb-2022
- FY 2021-22 onwards: 31-Dec of subsequent year (standard)
What is the role of B.A. Bedawala & Co. in time-bar challenges?
We provide end-to-end support:
- Notice Review: Detailed review of SCN/order for limitation defects within 24 hours
- Reply Drafting: Strategic SCN reply raising limitation as primary defense
- Writ Petition Filing: Direct HC challenge of time-barred orders
- Appeal Filing: APL-01 with limitation ground if writ not preferred
- HC Representation: Personal appearance before Gujarat HC and other forums
- Refund Recovery: If tax paid under protest, recovery via successful challenge
⚖️ Don't Pay a Single Rupee Until You Confirm
Many notices issued in 2025-26 for older years are time-barred. Paying without verification could mean throwing away lakhs of rupees that you legally don't owe.
Send us your notice — free 30-minute review. We'll tell you within 24 hours whether you have a strong limitation defense.
Specialists in GST limitation challenges, writ petitions, and refund recovery | Servicing Gujarat & Pan-India
⚠️ Disclaimer: This tool provides general information based on Sections 73, 74, and 74A of CGST Act, 2017 and notifications issued thereunder. The time limits shown are based on statutory provisions and government extensions known at the time of preparation. Actual applicability depends on case-specific facts including service date, extensions, and applicable HC rulings in the relevant jurisdiction. This tool does NOT constitute legal advice. Always consult a qualified Chartered Accountant or GST Practitioner before relying on time-bar arguments in legal proceedings. Validity of extension notifications (9/2023, 56/2023) is currently subject to litigation.