There is no single deadline that answers every GST demand question. The applicable time limit depends on the tax period, the provision cited in the notice, the alleged basis for the demand and the version of the law that applies. If you have received an order, note its communication date immediately: a taxpayer generally has three months to appeal under section 107 of the Central Goods and Services Tax Act, 2017 (CGST Act), with a possible additional month if the Appellate Authority accepts that sufficient cause prevented an on-time filing. Refund claims follow separate, category-specific rules.
How do I work out the time limit for a GST demand?
Start with the tax period and the legal provision named in the notice—not just the date you received it. The CGST Act distinguishes demands for reasons other than fraud, wilful misstatement or suppression to evade tax under section 73 from demands alleging those grounds under section 74. Each provision sets out steps and limitation periods for notices and orders. The period, relevant return due date, procedural stage, applicable statutory version and any relevant extension or special provision can all affect the calculation. See the CBIC-published CGST Act.
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- Identify the tax period: Record the financial year and tax periods covered by the notice.
- Find the provision and allegation: Check whether the notice invokes section 73 or section 74 and what grounds it states.
- Build a dated chronology: Record the relevant return due dates, notice and order dates, and how and when each document was served or communicated.
- Check the law applicable to that period: Confirm the operative Act text, notifications and any special provisions for the relevant jurisdiction.
Do not conclude that a demand is time-barred just because the underlying period is old. The definitive commencement and operative consolidated text of section 74A for demands relating to FY 2024–25 onward are not established here; check the applicable current law before relying on section 73 or 74 timelines for those periods. Corresponding State GST or Union Territory GST legislation may also need to be checked. The CGST Act page is a starting point, not a substitute for confirming the version and jurisdiction that govern your case.
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1Fix the driver behind crashes, sound loss and screen glitches2Clear out junk files and repair common Windows errors3Scan for outdated or missing drivers - takes under a minuteHow long do I have to appeal a GST demand order?
Under section 107 of the CGST Act, a person aggrieved by an adjudicating authority’s decision or order generally has three months from the date the decision or order is communicated to appeal to the Appellate Authority. The authority may allow a further period of one month if satisfied that sufficient cause prevented filing within the original period. These periods are stated in the CGST Act.
Use the legally relevant communication or service record when calculating the deadline; do not assume that the date you first read the order is necessarily the controlling date. Keep the order, envelope or electronic service record, portal notices and any other delivery evidence together. If the deadline may be close or has passed, get case-specific advice promptly: the additional month is not automatic.
How is an appeal filed?
- Review the order, the provision invoked, the tax and other amounts demanded, and the communication record.
- Prepare the appeal in FORM GST APL-01 and attach the supporting material required by the applicable rules.
- Submit the required certified copy and other documents in the manner set out in the rules and current portal instructions.
- Retain the filing acknowledgement and check for FORM GST APL-02, the form used for the appeal acknowledgement.
The CBIC Appeal Rules describe the forms and supporting-document requirements. Portal instructions and requirements can change, so confirm the current process before filing.
Do I have to pay before filing an appeal?
Section 107 requires an appellant to pay in full the portion of tax, interest, fine, fee and penalty that the appellant admits, plus a statutory pre-deposit linked to the remaining disputed tax. The Act states that payment of the required amount has a stay consequence for recovery of the balance. The amount to pay depends on the order, what is admitted, the disputed tax and the current statutory text; do not calculate it from the total demand alone or rely on a generic percentage without checking the applicable provision.
Can I pay a GST demand in instalments or get a reduced penalty?
The applicable payment and penalty consequences depend on the demand ground, the stage of the proceedings, the tax and interest calculation, and the statutory conditions for the route being used. An early-payment reduction is not automatic: check the provision, timing and conditions stated in the notice and the current Act before paying or treating a penalty as waived.
Is the section 128A waiver still available?
CBIC Circular No. 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 conditions. The circular set 31 March 2025 as the date by which the full tax demanded had to be paid to avail the benefit. That date has passed; do not treat this measure as an open payment opportunity. Check the CBIC circular for its conditions.
How do I claim a GST refund?
First identify the statutory refund category. Section 54 of the CGST Act covers distinct cases, including specified exports, unutilised input tax credit and other eligible circumstances. The limitation period depends on the category because the “relevant date” from which time is counted varies. A payment or appellate order does not by itself make a refund automatic: the claimant must fit a statutory category, apply within the applicable period and provide the required evidence. See the CGST Act and CBIC Refund Rules.
- Identify the refund ground and the person legally entitled to claim it.
- Determine the relevant date and calculate the deadline under the rule for that ground.
- Assemble the prescribed supporting documents and evidence for the claim.
- Check whether an outstanding amount may be adjusted against the refund, and retain the application and refund-order records.
The unjust-enrichment rule generally prevents a refund being paid to an applicant who has passed the incidence of the tax and interest to another person, subject to statutory exceptions. The Act also allows adjustment or withholding in specified circumstances; the refund rules address supporting material and refund orders, including adjustments against outstanding demand.
When is interest payable on a delayed GST refund?
Section 56 provides for interest on qualifying refunds that are 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 due, its rate and its calculation depend on the current applicable notification and the facts of the claim; confirm those details rather than assuming a rate from the 60-day trigger alone. The statutory framework is in the CGST Act.
What should I check before choosing a response?
For a demand, organize the tax period, provision and stated grounds, procedural stage, communication date, and admitted versus disputed amounts. For an appeal, check the filing time remaining and payment requirement. For a refund, identify the category, relevant date, supporting evidence, incidence of tax and possible outstanding adjustments. These facts determine which statutory route may apply; an active deadline or a disputed calculation warrants advice based on the actual documents and applicable State or Union Territory law.
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