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Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Clear out junk files and repair common Windows errorsFree Scan →Scan for outdated or missing drivers - takes under a minuteDriver Scan →A GST input tax credit (ITC) demand is not automatically invalid merely because it arrives after the relevant return or assessment period. Your next step depends on what you received, which financial year and ITC it concerns, the section cited, and the dates of issue and communication. Treat the document as urgent: preserve the complete record, calculate the applicable limitation under the law for that tax period, and respond or appeal within the stated deadline. Because exclusions, extensions, amendments and procedural transitions can change the result, have a GST practitioner or tax lawyer review a live demand.
Start by identifying exactly what you received
GST portal entries, email alerts and PDF documents can look similar, but a show-cause notice and a final adjudication order create different obligations. Download the document and every annexure from the portal, then compare it with the communication or service record. Record the following before analysing limitation:
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- Document title and reference number.
- Section of the Central Goods and Services Tax Act (CGST Act) cited.
- Financial year, tax period and tax invoices covered.
- Amounts claimed as tax, interest and penalty, separately.
- Allegation, such as ineligible credit, excess credit, mismatch, non-receipt of goods or services, or failure to satisfy a statutory condition.
- Date on the notice or order, date it was uploaded, and date and method of service or communication.
- Last date for a reply, personal hearing or appeal.
| Document | What it means | Immediate action |
|---|---|---|
| Show-cause notice (SCN) | The department proposes a demand and gives you an opportunity to answer before an order. | Prepare a point-by-point reply, submit supporting records and request a hearing where appropriate. |
| Adjudication or demand order | The authority has confirmed an amount, normally after considering a notice and reply. | Compute the appeal deadline from communication and assess rectification or other lawful routes. |
| Audit observation, discrepancy memo or portal intimation | May be an information request or pre-notice step rather than a final demand. | Read the legal provision and response instructions; do not assume it is either harmless or final. |
Keep the original file names and download dates. A later portal replacement, missing annexure or disputed service date can become important evidence.
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Passing a return period, annual return filing date or an earlier assessment does not, by itself, prove that a later ITC demand is time-barred. Limitation is calculated under the provision governing the proceeding, using the applicable version of the law for the relevant tax period and the legally prescribed dates. The CGST Act contains demand provisions for ITC wrongly availed or utilised; the official Act text is available from the Central Board of Indirect Taxes and Customs (CBIC) at the CGST Act page.
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Sections 73 and 74 distinguish proceedings that do not allege fraud, wilful misstatement or suppression from proceedings based on those allegations. Section 75 contains general safeguards, including hearing and reasoned-order requirements. Later amendments and special provisions can change which text applies, so an older copy of the Act cannot safely answer a current case. Check the Gazette-notified CGST Act, commencement notifications and rules applicable to the exact financial year.
Do not calculate a deadline by counting from the date you believe the “assessment period” ended. Build a timeline using the statutory trigger, the financial year, the notice and order dates, and any exclusion, extension, stay or transitional rule that legally applies.
How to test limitation without making a premature conclusion
- Fix the tax period. List each month, quarter or financial year in the demand. A single notice can combine periods with different limitation outcomes.
- Identify the charging and procedural section. Confirm whether the notice invokes section 73, section 74 or another provision, and whether the allegation actually supports that section.
- Check the statutory version. Compare the law and rules in force for the relevant period and proceeding, including commencement dates for later amendments.
- Map every material date. Include the due date for the return or annual return, the date relevant to the statutory limitation rule, notice issue and service, order issue and communication, and any appeal or court stay.
- Test exclusions and extensions. Look for legally notified extensions, periods excluded by statute or court direction, proceedings paused by a stay, and special transitional arrangements.
- Check the allegation against the evidence. If a notice under a fraud-related provision is unsupported, that may affect both the merits and which limitation rule applies; it does not automatically end the proceeding.
- Document the computation. Prepare a date table showing the rule used, each excluded period and the conclusion for each tax period. Have a professional verify it before relying on limitation as the only defence.
CBIC Circular No. 185/17/2022-GST discusses a specific situation in which a section 74 notice is found unsustainable because fraud-related grounds are not established and the matter is treated under section 73. In that defined scenario, it refers to a 2 years 9 months notice-timing analysis for specified periods. The figure is not a universal GST limitation period and must not be applied to every ITC demand. Read the circular at Circular 185/17/2022-GST alongside the current law.
What to preserve before replying
Make a read-only case folder and an index. Preserve documents in their original format as well as searchable copies:
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- SCN or order, annexures, DRC forms, portal notices, email alerts and delivery or service proof.
- GSTR-1, GSTR-3B, annual returns, electronic credit ledger and liability ledger for every period in issue.
- Tax invoices, debit and credit notes, purchase orders, goods-receipt records, e-way bills, contracts, work-completion records and proof of payment.
- Supplier GSTIN details, return-status evidence, correspondence and any response to mismatch or cancellation queries.
- ITC registers, general ledger extracts, monthly reconciliations and the calculation that links each disputed invoice to the return claim.
- Earlier audit notices, replies, statements, orders, voluntary payments and proof of any reversal or interest payment.
Do not alter a spreadsheet after submission without retaining the original. A reconciliation should show invoice value, taxable value, tax component, date of receipt, eligibility reason, return in which credit was claimed, reversal and re-availment, and the precise amount disputed.
How to reply to a GST show-cause notice
1. Meet the stated deadline
Use the filing method and form specified in the notice or portal. If records are extensive, submit an indexed response and clearly identify any files uploaded separately. A limitation objection should be included in the reply, but do not wait for a limitation opinion before answering factual allegations.
2. Answer each allegation separately
Use a numbered response matching the notice. For every invoice or amount, state whether you accept, partly accept or dispute it; explain the legal eligibility condition; cite the supporting record; and show the arithmetic. Distinguish a timing issue from a substantive issue such as missing tax invoice, non-receipt, blocked credit or an incorrect supplier detail.
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Reconcile the claim to your purchase register and returns, and explain possession of the invoice, receipt of goods or services, business use, tax payment evidence and other conditions relevant to the period. Where the department relies on a system mismatch, identify whether the mismatch is caused by a supplier amendment, timing difference, duplicate invoice, credit note or data-entry error.
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4. Request a hearing when it helps
Ask in writing for a personal hearing if the notice raises disputed facts, relies on documents you have not seen or proposes a penalty. Section 75 contains hearing and reasoned-order protections; the authority should address material submissions in the order. Keep the acknowledgement and a copy of the final written submissions.
5. Seek time only through a recorded request
If essential records are held by a supplier, bank or auditor, request an extension before the deadline, explain what is awaited and propose a realistic date. An extension is not automatic. Continue preparing the response and preserve proof that the request was filed.
What to do when a final demand order has already been issued
Read the order for findings on jurisdiction, limitation, each invoice, interest, penalty and your submissions. Compare it with the SCN: an order should not confirm a demand on a new ground without giving a fair opportunity to answer. Note the date and method by which the order was communicated, because the appeal clock generally runs from communication rather than from the date printed on the order.
First appeal under section 107
Section 107 generally provides three months from communication of the decision or order to file an appeal with the first appellate authority. It permits a further month where sufficient cause for delay is accepted. The exact computation, forms, payment and pre-deposit requirements must be checked against the current Act, rules and the order.
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CBIC’s appeal rules identify Form GST APL-01 and the prescribed filing process; consult the current rules at CBIC’s Appeal Rules page. File through the prescribed portal or authority, pay any amount required for admission, download the acknowledgement and retain the complete filed appeal. Do not assume that filing a representation to the original officer stops the appeal limitation period.
Rectification versus appeal
A narrow rectification mechanism may correct an apparent error, but it is not a substitute for an appeal on disputed evidence or legal interpretation. Ask a professional whether a rectification application, appeal, stay request or more than one route is procedurally available, and record each deadline independently.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Special routes for limited ITC cases
Retrospective relief for former section 16(4) timing cases
CBIC Circular No. 237/31/2024-GST describes a special rectification procedure for certain orders that denied ITC under the former section 16(4) time limit where retrospectively inserted section 16(5) or 16(6) could make the credit available. The circular applies only to specified orders and conditions. Check the exact tax period, order type, eligibility requirements, whether an appeal is pending or withdrawn, and the current portal window before relying on it. The circular is at Circular 237/31/2024-GST.
Section 128A waiver arrangement
CBIC Circular No. 238/32/2024-GST explains a waiver route under section 128A for specified section 73 matters, with particular forms and filing conditions. It is not a general cancellation of GST ITC demands. Verify the covered period, demand type, payment or filing conditions, appeal status, deadline and later notifications at Circular 238/32/2024-GST. A taxpayer who assumes eligibility and withdraws an appeal without checking every condition can lose a valuable remedy.
Choosing the correct procedural path
| Situation | Primary task | Critical checks |
|---|---|---|
| SCN, no final order | Reply with evidence and request a hearing. | Reply deadline, section invoked, allegation-by-allegation reconciliation and service proof. |
| Order confirming demand | Prepare the first appeal while evaluating payment, stay and rectification. | Communication date, three-month period, possible one-month condonation, current pre-deposit and APL-01 procedure. |
| Section 74 allegation disputed | Challenge the factual basis and preserve the alternative limitation argument. | Evidence of fraud, wilful misstatement or suppression; effect of any conversion to a section 73 analysis. |
| Former section 16(4) denial | Test eligibility for the retrospective correction route. | Section 16(5)/(6) conditions, exact period, order status and current filing window. |
| Specified section 73 demand | Test the section 128A waiver route before making irreversible procedural choices. | Covered period, payment and form conditions, appeal status and applicable deadline. |
Common mistakes that weaken a response
- Calling every portal message a demand order. The procedural stage determines whether you reply, seek a hearing or appeal.
- Using the return-period end date as the only limitation date. The governing provision and statutory exclusions control the calculation.
- Relying on the 2 years 9 months figure generally. CBIC Circular 185/17/2022-GST limits that analysis to its stated section 74-to-73 scenario and periods.
- Submitting a global reconciliation. The officer needs an invoice-level trail from source document to ledger, return and disputed amount.
- Ignoring interest and penalty. Accepting the tax component does not automatically resolve separately computed interest or penalty.
- Waiting for a limitation decision before answering merits. An incomplete or late reply can damage the case even when a limitation argument exists.
- Assuming an earlier audit closes all future action. Review what the earlier proceeding actually decided and whether the new demand concerns the same issue and period.
- Missing communication evidence. Save portal logs, email headers and acknowledgements because they may determine the appeal deadline.
A practical 48-hour checklist
- Download the notice or order, annexures and portal history.
- Write down the section, periods, amounts, issue date, communication date and response deadline.
- Notify the person responsible for GST records and appoint one person to control submissions.
- Export returns, ledgers, invoice registers, reconciliations and prior correspondence.
- Separate undisputed, disputed and already-reversed invoices.
- Prepare a limitation timeline for each financial year and mark every possible exclusion or extension.
- Book a review with a GST practitioner or tax lawyer, sending the complete indexed record rather than a screenshot of the portal summary.
- Submit a timely reply or begin the appeal process; keep the acknowledgement and a final copy of everything filed.
For background, CBIC’s Input Tax Credit resources explain the statutory framework and rules. They do not replace a case-specific limitation computation or legal representation.
What the outcome usually turns on
The strongest response combines procedure and evidence. A taxpayer may have a persuasive limitation objection but still need to answer whether the invoices meet ITC conditions. Conversely, a complete invoice trail may not cure a notice issued under the wrong provision or outside the legally applicable period. The decisive record is usually the combination of tax period, statutory version, allegation, service and communication dates, exclusions or extensions, and proof supporting each credit.
Because the CGST Act and related schemes have changed over time, verify the current text and notifications before quoting a deadline, pre-deposit, form, waiver date or section number. A professional should review any live demand before you concede tax, withdraw an appeal, rely exclusively on limitation or apply for a special relief route.
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