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Time-limits u/s 73 and 74 from FY 2017-18 to FY 2022-2023?

Addition of Section 73 matters u/s 74? What are the time limits?

In this article, we will understand the lime limits for issuance of notices and orders by GST officer u/s 73 and 74 of CGST Act. This will help you decide whether a notice and order is time barred or not.

Section 73 (Non-fraud cases)

Time limit for issuance of order:

As per Section 73(10) of CGST Act, the officer has to issue order within 3 years from the due date of furnishing annual return i.e. GSTR-9.

Time limit for issuance of notice:

As per Section 73(2) of CGST Act, the officer has to issue notice at least 3 months prior to due date of issuing order as per time limit prescribed u/s 73(10).

Section 74 (Fraud cases)

Time limit for issuance of order:

As per Section 74(10) of CGST Act, the officer has to issue order within 5 years from the due date of furnishing annual return i.e. GSTR-9.

Time limit for issuance of notice:

As per Section 74(2) of CGST Act, the officer has to issue notice at least 6 months prior to due date of issuing order as per time limit prescribed u/s 74(10).

As one can see that the time limit for issuance of notice and order u/s 73 & 74 is directly linked to the due date of furnishing annual return (GSTR-9), therefore before calculating the time limits under section 73 & 74, one has to determine due date of furnishing annual return (GSTR-9) for each year.

Annual Return (GSTR-9) Due Dates?

The standard due date for filing annual return in GSTR-9 is 31st Dec after the end of relevant financial year. However government from time to time has extended the due dates for GSTR-9. Below is the summary of relevant due dates for filing annual return for each financial year.

Wherever the due date has been extended, we have incorporated the relevant notification of extension for reference.

FY	Due date for GSTR-9	Legal Provision
2017-18	05-02-2020	Notification No.09/2020 dated 03.02.2020 (For some states, due date was 07.02.2020. Please refer notification for details.)
2018-19	31-12-2020	Notification No.80/2020 dated 23.03.2020
2019-20	31-03-2021	Notification No.4/2021 dated 28.02.2021
2020-21	28-02-2022	Rule 80(1A)
2021-22	31-12-2022	Rule 80(1)
2022-23	31-12-2023	Rule 80(1) (For some district of Tamil Nadu, due date was 10.01.2024 as per Rule 80(1B))
2023-24	31-12-2024	Rule 80(1)