gst-scn-time-limit
GST SCN and Order Time Limit
| Financial Year | GSTR-9 Due Date | Section 73 SCN | Section 73 Order | Section 74 SCN | Section 74 Order | Section 74A SCN | Section 74A Order | Retention of Accounts |
|---|---|---|---|---|---|---|---|---|
| 2017-18 | 05-Feb-2020 | 30-Sep-2023 | 31-Dec-2023 | 05-Aug-2024 | 05-Feb-2025 | - | - | 05-Feb-2026 |
| 2018-19 | 31-Dec-2020 | 31-Jan-2024 | 30-Apr-2024 | 30-Jun-2025 | 31-Dec-2025 | - | - | 31-Dec-2026 |
| 2019-20 | 31-Mar-2021 | 31-May-2024 | 31-Aug-2024 | 30-Sep-2025 | 31-Mar-2026 | - | - | 31-Mar-2027 |
| 2020-21 | 28-Feb-2022 | 30-Nov-2024 | 28-Feb-2025 | 31-Aug-2026 | 28-Feb-2027 | - | - | 28-Feb-2028 |
| 2021-22 | 31-Dec-2022 | 30-Sep-2025 | 31-Dec-2025 | 30-Jun-2027 | 31-Dec-2027 | - | - | 31-Dec-2028 |
| 2022-23 | 31-Dec-2023 | 30-Sep-2026 | 31-Dec-2026 | 30-Jun-2028 | 31-Dec-2028 | - | - | 31-Dec-2029 |
| 2023-24 | 31-Dec-2024 | 30-Sep-2027 | 31-Dec-2027 | 30-Jun-2029 | 31-Dec-2029 | - | - | 31-Dec-2030 |
| 2024-25 | 31-Dec-2025 | Not Applicable | Not Applicable | Not Applicable | Not Applicable | 30-Jun-2029 | 30-Jun-2030 | 31-Dec-2031 |
| 2025-26 | 31-Dec-2026 | Not Applicable | Not Applicable | Not Applicable | Not Applicable | 30-Jun-2030 | 30-Jun-2031 | 31-Dec-2032 |
| 2026-27 | 31-Dec-2027 | Not Applicable | Not Applicable | Not Applicable | Not Applicable | 30-Jun-2031 | 30-Jun-2032 | 31-Dec-2033 |
Note:
- In case tax has been collected but not paid, no time limit u/s 76.
- In case of erroneous refund, date of 3 / 5 years / 42 months to be counted from date of refund order.
- When any notice or order stayed by Court or Tribunal, such period will be excluded.
Updated : 11-Aug-2026
Page Counter : total|
gst-scn-time-limit.txt · Last modified: by admin