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Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →Outbyte PC Repair FREERepair Windows errors before they cause bigger problemsFix Now →There is no single deadline that answers every GST demand question. The applicable limitation depends on the tax period, the provision cited in the notice and the steps taken in the case. For an appeal under section 107 of the CGST Act, the usual filing period is three months from communication of the order, with a possible additional month for sufficient cause. Refund deadlines likewise depend on the refund category. Check the current law and the service record before acting on any specific deadline.
What to check first in a GST demand notice
Start with the tax period and the legal provision cited in the notice—not just the date the notice arrived. The central law is the Central Goods and Services Tax Act, 2017 (CGST Act); corresponding State GST or Union Territory GST laws may also apply. The relevant enactment, amendments and notifications can depend on the jurisdiction and period.
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- Identify the tax period and the provision the authority relies on.
- Check whether the matter is at the notice, adjudication or appeal stage.
- Record the dates and evidence of service or communication for every notice and order.
- Separate amounts admitted from amounts disputed, and check how the demand calculates tax, interest and any penalty.
The official CBIC-published CGST Act contains the central statutory provisions discussed below. It is not a substitute for checking the version in force for the relevant period or the corresponding State or UT law.
How long does the department have to raise a GST demand?
Sections 73 and 74 of the CGST Act address different stated grounds for a demand. Each has statutory steps and limitation rules; the answer is not one universal number of years. The applicable version of the law, the relevant return due date, the stage of the proceeding and any applicable extensions or special provisions can all affect the calculation.
| Provision | Stated basis | What to verify |
|---|---|---|
| Section 73 | Tax not paid or short paid, erroneous refund, or wrongly availed or utilised input tax credit for reasons other than fraud, wilful misstatement or suppression to evade tax. | Applicable statutory version, relevant return due date, notice and order steps, and any applicable extensions or special rules. See the CGST Act text published by CBIC. |
| Section 74 | A demand alleging fraud, wilful misstatement or suppression to evade tax. | The same date and version checks, plus whether the facts and notice actually invoke the alleged grounds. See the CGST Act text published by CBIC. |
For demands relating to FY 2024–25 onward, do not assume the older sections 73 and 74 timelines apply unchanged. The operative text and commencement details for section 74A must be checked against current authoritative legislation and notifications; the linked CBIC Act page alone does not establish those details. An old tax period is not automatically time-barred: compare the case chronology with the provision and statutory version that govern it.
How long do you have to appeal a GST demand order?
Section 107 of the CGST Act sets a general period of three months from the date the decision or order is communicated to appeal to the Appellate Authority. The authority may allow a further month if satisfied that sufficient cause prevented filing within the original period. The statute says an appeal may be made “within three months from the date on which the said decision or order is communicated to such person.” See the section 107 text published by CBIC.
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Calculate the deadline from the legally relevant communication and service record, not from an assumed date. Keep the order, portal records and other service evidence together, and confirm the current procedural requirements promptly if a deadline is approaching.
Payment required before an appeal
Section 107 requires payment of the amount admitted by the appellant, including the admitted tax, interest, fine, fee and penalty, as applicable, plus a statutory pre-deposit linked to the remaining disputed tax. The exact calculation depends on the current statutory text and the components of the particular demand; do not calculate it from the total order amount without checking the provision. Once the required statutory amount is paid, the Act provides a stay consequence for recovery of the balance as stated there.
Appeal forms and supporting documents
The appeal rules provide for filing in FORM GST APL-01 and issuance of FORM GST APL-02, with supporting documents and a certified copy as prescribed. The CBIC Appeal Rules set out the procedure. Check the current portal instructions and document requirements before submitting, since electronic filing requirements can change.
Can you pay a demand early or in instalments to reduce the penalty?
Demand provisions can provide payment routes at different stages and set penalty consequences according to the ground and timing. Whether an early-payment route reduces a penalty depends on the applicable provision, when payment is made, and the tax and interest calculation. It is not a general automatic discount. Read the notice and current statutory text before paying or deciding that a reduced amount will settle the case.
Section 128A relief was tied to a past payment date
CBIC Circular 238/32/2024-GST describes a waiver of interest or penalty, or both, for qualifying section 73 demands concerning FY 2017–18, FY 2018–19 and FY 2019–20, subject to the prescribed conditions. The circular specified payment of the full tax demanded by 31 March 2025 to avail the benefit. That date had passed by 4 October 2026, so this is not an open payment opportunity. See CBIC Circular No. 238/32/2024-GST.
How do you claim a GST refund?
Section 54 covers several refund grounds, including specified exports, unutilised input tax credit and other statutory cases. The limitation start date—called the “relevant date”—varies with the ground, so first identify the category and then apply its date rule under the current law. A payment or appellate order does not, by itself, make a refund automatic.
- Identify the refund ground. Match the claim to the category in section 54 and determine who is legally entitled to claim it.
- Calculate the relevant date. Apply the date rule for that specific category rather than using one general refund deadline.
- Prepare the prescribed evidence. The CBIC Refund Rules describe supporting documents and the refund-order process.
- Check adjustment and unjust-enrichment rules. The statute generally restricts paying a refund to an applicant who passed the tax incidence to another person, subject to specified exceptions. Eligible outstanding amounts may also be adjusted, and the rules describe refund adjustments against outstanding demands.
- File and monitor the claim under current procedures. Confirm the applicable form, portal steps and document requirements for the refund category.
When can interest be due on a delayed GST refund?
Section 56 provides for interest on qualifying refunds not paid within 60 days after receipt of the application. It also addresses qualifying refunds arising from an order that has attained finality. Whether interest is payable, and how it is calculated, depends on the facts and current notified rate; the statutory trigger alone does not establish the applicable rate for every claim. Check the current notification and the dates and status of the particular application against the CGST Act.
What records help resolve a deadline or payment question?
For an active demand, appeal or refund, assemble the records that establish both the applicable rule and the relevant dates:
- Tax period, returns and the version of the law applicable to that period.
- Notice, order and the exact provisions cited, with portal and service records showing when each was communicated.
- Demand calculation separating tax, interest, penalty and other components, along with any amount admitted or already paid.
- For an appeal, the order under challenge, filing-deadline calculation, pre-deposit calculation and required supporting documents.
- For a refund, the category, relevant-date calculation, supporting evidence, filing receipt and any outstanding amounts that could be adjusted.
Because limitation and payment consequences turn on the facts and applicable statutory version, have an active deadline checked against current official legislation, rules and portal instructions, and seek qualified GST advice where needed.
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