Timelines to issue GST orders & notices under Section 73 and 74 for period 2017-18 to 2023-24

For FY 2017–18, the original due date for filing the annual return was 31 December 2018. Based on this, timelines for SCN and orders were initially determined. However, subsequent notifications altered these deadlines. Notifications issued in 2020 and later under Section 168A extended timelines for proceedings. As a result, the deadlines for issuance of SCNs and orders under both Sections 73 and 74 were shifted multiple times, with final deadlines extending into 2023, 2024, and 2025 depending on the provision.

For FY 2018–19, the original annual return due date was 31 December 2019. This was extended through multiple notifications in 2020, shifting the due date progressively to June, September, and finally December 2020. These extensions affected the computation of limitation periods for SCNs and orders. Additional notifications under Section 168A during the COVID-19 period further modified timelines, resulting in staggered deadlines extending up to 2025.

In FY 2019–20, the original timelines were similarly impacted by extensions in the annual return filing deadline. Notifications issued between December 2020 and March 2021 extended the due date to March 2021. Later notifications under Section 168A partially modified the timelines for issuance of SCNs and orders, pushing certain deadlines into 2024 and 2026.

For FY 2020–21 onward, the table reflects mostly original timelines, with limited extensions noted for FY 2020–21 through a notification extending the annual return due date to February 2022. The statutory structure shows that SCNs under Section 73 are generally to be issued by 30 September of the relevant extended period, while orders are to be issued by 31 December. For Section 74, the corresponding timelines extend further, typically up to June and December of later years.

For subsequent financial years from 2021–22 to 2023-24, the timelines follow the original statutory framework, with SCNs and orders scheduled progressively from 2025 to 2031.

The tabulation also includes specific entries marked as “special” for FY 2018–19, reflecting additional modifications under notifications issued during the COVID-19 period. These adjustments further revised deadlines for SCNs and orders within that financial year.