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GST · Ready reckonerGST time limits — ready reckoner
Every important GST deadline in one table — ITC, returns, refunds, registration, demands, appeals and rectification — with the section or rule for each.
✓Checked against the official Act and rules · verified 28 October 2026
| What | Time limit | Law |
|---|---|---|
| Input tax creditLast date to take ITC on an invoice or debit note | 30 November after the end of the financial year, or the date of filing the annual return — whichever is earlier | Section 16(4) |
| Input tax creditSupplier to declare a credit note | 30 November after the end of the financial year, or the date of filing the annual return — whichever is earlier | Section 34(2) |
| ReturnsGSTR-1 (details of outward supplies) | Cannot be filed after 3 years from its due date | Section 37(5) |
| ReturnsGSTR-3B and other returns | Cannot be filed after 3 years from the due date | Section 39(11) |
| RefundRefund application | Within 2 years from the relevant date | Section 54(1) |
| RefundAcknowledgement or deficiency memo | Within 10 days of filing; if nothing is issued, the application is treated as acknowledged (from 1 November 2026) | Rule 90, as amended by Notification 05/2026-CT |
| RefundProvisional refund order (RFD-04) | Generated by the portal within 3 working days of acknowledgement, based on risk checks (from 1 November 2026) | Rule 91(2), as amended by Notification 05/2026-CT |
| RegistrationCancellation on own request | Apply in REG-16 within 30 days of the event that requires cancellation (not required on the death of a sole proprietor) — from 1 November 2026 | Rule 20, as substituted by Notification 05/2026-CT |
| RegistrationRevocation of cancellation (cancelled by the officer) | Within 90 days from service of the cancellation order; can be extended by up to 180 days more for sufficient cause | Section 30(1) with Rule 23(1) |
| RegistrationReturns after revocation | All pending returns within 30 days from the order of revocation | Rule 23(1), provisos |
| Demand — up to FY 2023-24Non-fraud cases: order | Within 3 years from the due date of the annual return for that year (or from the date of erroneous refund) | Section 73(10) |
| Demand — up to FY 2023-24Non-fraud cases: show cause notice | At least 3 months before the time limit for the order | Section 73(2) |
| Demand — up to FY 2023-24Fraud / suppression cases: order | Within 5 years from the due date of the annual return (or from the date of erroneous refund) | Section 74(10) |
| Demand — up to FY 2023-24Fraud / suppression cases: show cause notice | At least 6 months before the time limit for the order | Section 74(2) |
| Demand — FY 2024-25 onwardsShow cause notice (all cases) | Within 42 months from the due date of the annual return (or from the date of erroneous refund) | Section 74A(2) |
| Demand — FY 2024-25 onwardsOrder | Within 12 months from the date of the notice; may be extended by up to 6 months | Section 74A(7) |
| DemandFresh order on direction of an appellate authority or court | Within 2 years from the date the direction is communicated | Section 75(3) |
| AppealsFirst appeal to the Appellate Authority | Within 3 months from communication of the order; a further 1 month may be allowed for sufficient cause | Section 107(1) and (4) |
| AppealsPre-deposit for first appeal | Admitted amount in full + 10% of the disputed tax (maximum ₹20 crore under CGST); for a penalty-only order, 10% of the penalty | Section 107(6) |
| AppealsAppeal to the Appellate Tribunal (GSTAT) | Within 3 months from communication of the order, or the date notified for filing, whichever is later; a further 3 months may be allowed for sufficient cause | Section 112(1) and (6) |
| AppealsPre-deposit for Tribunal appeal | Admitted amount in full + a further 10% of the disputed tax (maximum ₹20 crore under CGST), in addition to the first-appeal pre-deposit | Section 112(8) |
| RectificationApplication to rectify an order | Within 3 months from the date of the order | Section 161 |
| RectificationRectification by the officer | Not after 6 months from the date of the order (except clerical or arithmetical errors) | Section 161, first and second provisos |
Please note: sections are of the CGST Act, 2017 and rules are of the CGST Rules, 2017, as published on the CBIC Tax Information Portal and as amended by Notification 05/2026-Central Tax (effective 1 November 2026). The same time limits apply under the State GST Acts. Where a court or tribunal has stayed or extended a limit for a particular case, that order applies.
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