If you run a business in India, GST compliance is something you simply cannot ignore. And one thing that trips up a lot of business owners is not understanding the GST limitation period, basically, the time limits within which the government can send you a notice and within which you can file an appeal or reply. Missing these deadlines can cost you heavily. So let’s understand this clearly before the March 31, 2026, deadline hits.
Think of the GST limitation period like an expiry date. Just like a medicine has an expiry date after which it cannot be used, GST notices and appeals also have time limits. Once that time is gone, neither the tax department nor the taxpayer can act on that particular matter.
This works both ways. The government cannot send you a notice after a certain period. And you cannot file an appeal after your window closes, either. Because of this, knowing these time limits is not just useful; it is essential. Many businesses lose cases simply because they did not reply on time or filed an appeal one day too late. And many taxpayers also miss out on refunds because they did not claim them within the allowed period.
Under the GST law, the tax department has specific time limits within which they must issue notices to taxpayers. These are called the GST time limit for notices. For normal cases where there is no allegation of fraud or deliberate misrepresentation, the department must issue a show cause notice within three years from the due date of filing the annual return for that financial year.
But if the case involves fraud, willful misstatement, or suppression of facts, this time limit extends to five years. So the department gets more time to act when they believe something was done deliberately to avoid tax. Also, after issuing the notice, the department must pass the final order within three years from the notice date in normal cases and within five years in fraud cases. This is important because if the department sends a notice but does not pass an order within this time, the notice becomes invalid. Your lawyer or CA can challenge it.
During COVID-19, the government gave extensions to many GST deadlines. Because of this, several notices and orders that should have been issued between 2020 and 2022 got extended timelines under special government notifications.
The GST notice limitation period for many of these COVID-affected cases was extended up to March 31, 2025 or in some cases March 31, 2026. This means the government is still actively issuing notices for those years even now in 2026. So if you have pending GST matters from financial years 2017-18, 2018-19, or 2019-20, do not assume they are dead issues. The department may still send you a notice before March 31, 2026. Stay alert and keep your records ready.
Now let’s talk about what happens if you receive a GST demand order and you want to fight it. You have the right to appeal. But you must do it within the GST appeal limitation period. Under GST law, you have three months from the date of the order to file an appeal before the Appellate Authority. If you have a good reason for the delay, you can get one additional month as a grace period. But beyond that, your appeal will not be accepted.
For appeals before the GST Appellate Tribunal, which is a higher level of appeal, the time limit is also three months from the date of the Appellate Authority’s order. Missing these windows means you lose your right to challenge the demand. Even if you have a strong case, the appeal will be rejected simply because it was filed late. Because of this, the moment you receive a GST demand or adverse order, contact your CA or tax advisor immediately. Do not sit on it. Every day counts.
March 31, 2026 is a critical date for GST compliance this year. Several extended limitation periods, including those granted during and after COVID, are set to expire on or around this date. This means the government is expected to issue a large number of GST notices and demand orders before March 31, 2026, to avoid losing its right to recover tax for older years.
If you receive a notice before this date, you typically get 30 days to reply. Do not ignore it, thinking it will go away. A notice that goes unanswered results in an ex parte order, meaning the department decides against you without hearing your side.
Also, if you are waiting on a GST refund from older years, check with your CA whether the limitation period under GST for claiming that refund has already passed or is about to pass. Refund claims also have a two-year limitation period from the relevant date. In the end, the GST limitation period rules are not complicated once you understand the basic structure. Three years for normal cases, five years for fraud cases, and three months for appeals.
Here is the truth. Most business owners only call their CA after a notice arrives. By then, half the options are already gone. Do not be that person. Before March 31, 2026, take one hour and review everything: old notices, pending replies, refund claims, and unresolved demands. One hour now can save you lakhs later.
GST notices and deadlines get confusing fast. Most business owners do not have the time to track every rule and every date on their own, and honestly, they should not have to. That is exactly what we are here for. At KKS Capital Advisors, our chartered accountants and tax team have been sitting across the table from businesses like yours since 2013. Startups, growing companies, and established enterprises—we have helped all kinds of clients stay on the right side of GST without the stress.
