Library / Goods and Services Tax: The Professional's Master Guide

Appendix L: Time Limits Ready Reckoner

The time limits below are the ones most often missed. Where a limit can be extended, the extension is noted.

Event	Time limit	Section or rule
Apply for registration	30 days from becoming liable	s. 25(1)
Casual or non-resident registration	5 days before starting business	s. 25(1)
Revocation of cancellation	90 days from service of cancellation order, extendable by the Commissioner by up to 180 days	s. 30; r. 23
Invoice for services	30 days (45 for banks, insurers)	r. 47
Self-invoice under reverse charge	30 days from receipt of supply	r. 47A
Report e-invoice (AATO Rs. 10 crore or more)	30 days from invoice date	r. 48
Claim ITC	30 November of next year or annual return, earlier	s. 16(4)
Declare credit note	30 November of next year or annual return, earlier	s. 34(2)
Pay supplier to keep ITC	180 days from invoice	r. 37
ITC on new registration (ITC-01)	Within 30 days of becoming eligible	r. 40
Return of inputs from job worker	1 year (capital goods 3 years)	s. 143
Time of supply, reverse charge services	Earlier of payment date and the day after 60 days from invoice	s. 13(3)
Goods sent on approval	6 months	s. 31(7)
Export goods under LUT	3 months from invoice	r. 96A
Realise export of services proceeds	1 year or as extended	r. 96A
Refund application	2 years from relevant date	s. 54(1)
Refund acknowledgement or deficiency memo	15 days	r. 90
Refund order	60 days from complete application	s. 54(7)
Retain records	72 months from due date of annual return	s. 36
Reply to scrutiny notice	30 days or as allowed	r. 99
Departmental audit notice	At least 15 working days	s. 65(3)
Complete audit	3 months, extendable by 6 months	s. 65(4)
Special audit report	90 days, extendable by 90 days	s. 66(2)
Section 73 notice and order (FY 2017-18 to 2023-24)	Notice 33 months; order 3 years from annual return due date	s. 73
Section 74 notice and order	Notice 54 months; order 5 years	s. 74
Section 74A notice and order (FY 2024-25 onwards)	Notice 42 months; order 12 months from notice (+6)	s. 74A
Pay confirmed demand	3 months from order	s. 78
Provisional attachment	Ceases after 1 year	s. 83(2)
Blocking of credit ledger	Ceases after 1 year	r. 86A
Detention: notice and order	Notice in 7 days of detention; order in 7 days of notice	s. 129
Appeal to Appellate Authority	3 months + 1 month condonable	s. 107
Appeal to GSTAT	3 months (+3 months condonable)	s. 112
Appeal to High Court	180 days	s. 117
Advance ruling appeal to AAAR	30 days + 30 days	s. 100
Rectification of order	3 months; not after 6 months except clerical errors	s. 161
Final return GSTR-10	3 months from cancellation date or order, later	s. 45
Withdrawal of best judgement order	Return filed within 60 days (+60 with extra fee)	s. 62(2)