GST Limitation Period Explained: Notices, Appeals & Deadlines Before March 31, 2026

GST limitation period is one of the most ignored but powerful concepts under GST law. Many taxpayers focus only on replying to notices or filing appeals, but forget to check whether the GST department is even allowed to act at that stage.

As we move closer to March 31, 2026, this date has become extremely important. A large number of GST notices, assessments, and appeal opportunities related to earlier years will expire permanently if not acted upon within the prescribed time.

This guide explains in simple words what the GST limitation period means, how the GST notice period works, the GST appeal timeline, and the time limits for GST notices and orders under GST law, and how taxpayers can legally close old GST disputes using limitation rules. Consulting a reliable GST consultant in Gurgaon can help ensure you don’t miss critical deadlines.

What Is the GST Limitation Period?

The GST limitation period refers to the maximum time allowed under GST law to take a particular action.

This time limit applies to both sides:

• The GST department, for issuing notices or passing orders
• The taxpayer, for replying to notices or filing appeals

Once this time limit expires, the action becomes legally invalid, unless the law specifically allows an extension.

In simple terms:
If time is over, the right is lost.

Why March 31, 2026 Is a Crucial GST Deadline

March 31, 2026 is important because it marks the outer boundary for many GST matters relating to the initial years of GST, such as:

• FY 2017–18
• FY 2018–19
• FY 2019–20 (in selected cases)

If GST notices are not issued, or appeals are not filed, before the limitation period ends, those matters may have to be closed permanently.

This makes the year 2025–26 the last opportunity for resolving or challenging many old GST disputes.

Read more: A Complete Guide To Mandatory Documents For GST Registration In 2025

GST Notice Period: How Long Can the Department Issue a Notice?

GST Notice Period in Normal Cases (Section 73)

When tax is short paid or ITC is wrongly availed without fraud or suppression, the GST department must follow Section 73.

Time limit:

• 3 years from the due date of the annual return (GSTR-9)

Example:
For FY 2018–19:

• GSTR-9 due date: 31 December 2019
• Last date to issue GST notice: 31 December 2022
• Final order to be passed by: 31 December 2023

Any notice issued after this period can be challenged as time-barred.

For businesses planning compliance or new registrations, consulting a GST registration in Gurgaon service can help ensure all deadlines and filings are properly managed.

GST Notice Period in Fraud or Suppression Cases (Section 74)

If the department alleges fraud, wilful misstatement, or suppression of facts, Section 74 applies.

Time limit:

• 5 years from the due date of the annual return

However, courts have clearly stated that:

• Fraud cannot be assumed
• It must be supported by strong evidence

Simply calling a case “fraud” does not automatically extend limitation.

This explanation aligns with the CGST Act Sections 73, 74 & 74A limitation framework, helping taxpayers understand their rights and the legal time limits for GST notices and orders.

Read more: Key Considerations For The GST Registration For Startups In India

GST Appeal Timeline: Deadlines Taxpayers Must Track

Many taxpayers lose cases not because they are wrong, but because they miss appeal deadlines.

Appeal Before First Appellate Authority

If you receive an adverse GST order, you must file an appeal:

• Within 3 months from the date of communication of the order

A delay of:

• Maximum 1 month may be condoned, if valid reasons are shown

After this, the right to appeal is lost forever.

Appeal Before GST Appellate Tribunal (GSTAT)

With GSTAT now becoming functional, appeals must be filed:

• Within 3 months from the appellate authority’s order

This makes it even more important to track GST appeal timelines carefully, especially for old cases, and understand the GSTAT appeal deadlines under Section 112.

GST Notice Closure: How Limitation Can Help Taxpayers

Limitation is not just a defence it is a powerful closure tool.

When Can a GST Notice Be Closed?

A GST notice can be dropped or quashed if:

• It is issued beyond the GST notice period
• The final order is passed after the limitation date
• Extended limitation is wrongly applied
• The department delays action without legal backing

Courts have repeatedly held that limitation is a legal right, not a technical excuse.

Common GST Notices That Fail on Limitation

Many notices issued today suffer from limitation issues, especially those related to:

• Early-year GST audits
• Scrutiny notices (ASMT-10) issued very late
• ITC mismatch notices based on old data
• DRC-01 demand notices for FY 2017–18 and 2018–19
• Refund rejection orders passed after long delays

Taxpayers should always check dates first, not just allegations.

What Taxpayers Should Review Before March 31, 2026

1. Pending GST Notices

Check:

• Date of notice
• Relevant financial year
• Applicable limitation section

If time has expired, raise a limitation objection immediately.

2. Orders Pending for Appeal

If you have:

• Orders passed in 2024–25 or early 2026
• Appeals not yet filed

Act fast. Once the GST appeal timeline ends, the matter cannot be reopened.

3. Old GST Audits & Investigations

If audit proceedings are continuing for very old years:

• Ask whether the department is still legally allowed to issue a notice
• Many investigations continue without valid authority

Can GST Limitation Be Extended by the Department?

In most cases, NO.

Limitation can be extended only if:

• The law specifically allows it
• Fraud is clearly established
• Special extensions are notified (like COVID-related extensions)

Administrative delays or internal issues do not justify extension.

Know more: How to handle GST litigation in India - A complete Guide

Courts’ View on GST Limitation

Recent judgments show a clear trend:

• Delayed GST notices are being struck down
• Mechanical use of extended limitation is rejected
• Limitation objections raised early are often accepted

This makes limitation one of the strongest arguments in GST litigation today.

GST Limitation vs Income Tax Limitation

Many businesses confuse GST timelines with income tax timelines.

Key difference:

• GST limitation is stricter
• Linked to annual return due dates
• Leaves very little room for delay

This is why GST matters must be tracked more carefully.

Practical Action Plan Before March 31, 2026

To protect your position:

• Prepare a list of all GST notices and orders
• Map them to the correct financial year
• Calculate the limitation expiry date
• Identify notices eligible for GST notice closure
• File appeals well before deadlines
• Raise limitation as a clear legal ground

Know more: The Impact of GST on Corporate Taxes in India: A Comprehensive Analysis

Final Thoughts

The GST limitation period can either protect you or harm you depending on how well you understand and use it.

As March 31, 2026 approaches, this is the last chance to:

• Close old GST notices
• Stop unlawful demands
• Secure your appeal rights

GST law rewards those who act on time.
Ignoring limitation can cost you even when you are right.

If you are dealing with old GST notices, pending appeals, or long-running audits, now is the right time to review and act before the window closes permanently. Consulting a trusted CA firm in Gurgaon can help you navigate these deadlines effectively.