GST Due Date Chart — DRC-01 SCN and DRC-07 Order Time Limits (FY-wise)
The last date by which the proper officer must issue a show cause notice (summary in Form GST DRC-01) and pass the adjudication order (summary in Form GST DRC-07), for every financial year from 2017-18, under Section 73 (non-fraud), Section 74 (fraud or suppression) and Section 74A (from FY 2024-25) — with the notification numbers that extended them. A notice or order issued after these dates is time-barred.
Sec 73 — Other than Erroneous Refund cases
| Financial Year | Last date for SCN (DRC-01) | Reference / Notification | Last date for Order (DRC-07) | Reference / Notification |
|---|---|---|---|---|
| FY 2017-18 | 30-09-2023 | Notification No. 09/2023-CT dt. 31-03-2023 Extension of time limit u/s 73(10) for FYs 2017-18, 2018-19 and 2019-20 | 31-12-2023 | Notification No.09/2023-CT dt. 31-03-2023 Extension of time limit u/s 73(10) for FY 2017-18 |
| FY 2018-19 | 31-01-2024 | Notification No. 56/2023-CT dt. 28-12-2023 Further extension of time limit u/s 73(10) for FYs 2018-19 and 2019-20 | 30-04-2024 | Notification No.56/2023-CT dt. 28-12-2023 Extension of time limit u/s 73(10) for FY 2018-19 and 2019-20 |
| FY 2019-20 | 31-05-2024 | Notification No. 56/2023-CT dt. 28-12-2023 Further extension of time limit u/s 73(10) for FYs 2018-19 and 2019-20 | 31-08-2024 | Notification No.56/2023-CT dt. 28-12-2023 Extension of time limit u/s 73(10) for FY 2018-19 and 2019-20 |
| FY 2020-21 | 30-11-2024 | As per Sec 73(2) | 28-02-2025 | As per Sec 73(10) |
| FY 2021-22 | 30-09-2025 | As per Sec 73(2) | 31-12-2025 | As per Sec 73(10) |
| FY 2022-23 | 30-09-2026 | As per Sec 73(2) | 31-12-2026 | As per Sec 73(10) |
| FY 2023-24 | 30-09-2027 | As per Sec 73(2) | 31-12-2027 | As per Sec 73(10) |
Sec 73 — Erroneous Refund cases
| Financial Year | Last date for SCN (DRC-01) | Reference / Notification | Last date for Order (DRC-07) | Reference / Notification |
|---|---|---|---|---|
| FY 2017-18 | 30-09-2023 | Notification No. 13/2022-CT dt. 05-07-2022 Extension of time limit u/s 73(10) for FY 2017-18 and exclusion of 01-03-2020 to 28-02-2022 for erroneous refund cases | 31-12-2023 | Notification No.13/2022-CT dt. 05-07-2022 Extension of limitation u/s 73(10) and exclusion of COVID period for erroneous-refund cases |
| FY 2018-19 | 31-01-2024 | Notification No. 13/2022-CT dt. 05-07-2022 Extension of time limit u/s 73(10) for FY 2017-18 and exclusion of 01-03-2020 to 28-02-2022 for erroneous refund cases | 31-12-2024 | Notification No.13/2022-CT dt. 05-07-2022 Extension of limitation u/s 73(10) and exclusion of COVID period for erroneous-refund cases |
| FY 2019-20 | 31-05-2024 | Notification No. 13/2022-CT dt. 05-07-2022 Extension of time limit u/s 73(10) for FY 2017-18 and exclusion of 01-03-2020 to 28-02-2022 for erroneous refund cases | 30-11-2024 | Notification No.13/2022-CT dt. 05-07-2022 Extension of limitation u/s 73(10) and exclusion of COVID period for erroneous-refund cases |
| FY 2020-21 | 30-11-2024 | Notification No. 13/2022-CT dt. 05-07-2022 Extension of time limit u/s 73(10) for FY 2017-18 and exclusion of 01-03-2020 to 28-02-2022 for erroneous refund cases | 28-02-2025 | Notification No.13/2022-CT dt. 05-07-2022 Extension of limitation u/s 73(10) and exclusion of COVID period for erroneous-refund cases |
| FY 2021-22 | 30-09-2025 | As per Sec 73(2) | 31-12-2025 | As per Sec 73(2) |
| FY 2022-23 | 30-09-2026 | As per Sec 73(2) | 31-12-2026 | As per Sec 73(2) |
| FY 2023-24 | 30-09-2027 | As per Sec 73(2) | 31-12-2027 | As per Sec 73(2) |
Sec 74 — All cases
| Financial Year | Last date for SCN (DRC-01) | Reference / Notification | Last date for Order (DRC-07) | Reference / Notification |
|---|---|---|---|---|
| FY 2017-18 | 05-08-2024 | As per Sec 74(2) | 05-02-2025 | As per Sec 74(10) |
| FY 2018-19 | 30-06-2025 | As per Sec 74(2) | 31-12-2025 | As per Sec 74(10) |
| FY 2019-20 | 30-09-2025 | As per Sec 74(2) | 31-03-2026 | As per Sec 74(10) |
| FY 2020-21 | 31-08-2026 | As per Sec 74(2) | 28-02-2027 | As per Sec 74(10) |
| FY 2021-22 | 30-06-2027 | As per Sec 74(2) | 31-12-2027 | As per Sec 74(10) |
| FY 2022-23 | 30-06-2028 | As per Sec 74(2) | 31-12-2028 | As per Sec 74(10) |
| FY 2023-24 | 30-06-2029 | As per Sec 74(2) | 31-12-2029 | As per Sec 74(10) |
Sec 74A
| Financial Year | Last date for SCN (DRC-01) | Reference / Notification | Last date for Order (DRC-07) | Reference / Notification |
|---|---|---|---|---|
| FY 2024-25 | 30-06-2029 | As per Sec 74A(2) — 42 months from due date of annual return | 30-06-2030 | Order u/s 74A(7): 12 months from notice deadline (31-12-2025 + 42 months = 30-06-2029; +12 months). Commissioner may extend by up to 6 months → 31-12-2030. |
| FY 2025-26 | 30-06-2030 | As per Sec 74A(2) — 42 months from due date of annual return | 30-06-2031 | Order u/s 74A(7): 12 months from notice deadline (30-06-2030). Extendable by up to 6 months → 31-12-2031. |
| FY 2026-27 | 30-06-2031 | As per Sec 74A(2) — 42 months from due date of annual return | 30-06-2032 | Order u/s 74A(7): 12 months from notice deadline (30-06-2031). Extendable by up to 6 months → 31-12-2032. |
DRC-01 due date by financial year
What is the due date to issue DRC-01 for FY 2017-18?
- Sec 73 — Other than Erroneous Refund cases: SCN (DRC-01) by 30-09-2023 (Notification No. 09/2023-CT dt. 31-03-2023); order (DRC-07) by 31-12-2023 (Notification No.09/2023-CT dt. 31-03-2023).
- Sec 73 — Erroneous Refund cases: SCN (DRC-01) by 30-09-2023 (Notification No. 13/2022-CT dt. 05-07-2022); order (DRC-07) by 31-12-2023 (Notification No.13/2022-CT dt. 05-07-2022).
- Sec 74 — All cases: SCN (DRC-01) by 05-08-2024 (As per Sec 74(2)); order (DRC-07) by 05-02-2025 (As per Sec 74(10)).
What is the due date to issue DRC-01 for FY 2018-19?
- Sec 73 — Other than Erroneous Refund cases: SCN (DRC-01) by 31-01-2024 (Notification No. 56/2023-CT dt. 28-12-2023); order (DRC-07) by 30-04-2024 (Notification No.56/2023-CT dt. 28-12-2023).
- Sec 73 — Erroneous Refund cases: SCN (DRC-01) by 31-01-2024 (Notification No. 13/2022-CT dt. 05-07-2022); order (DRC-07) by 31-12-2024 (Notification No.13/2022-CT dt. 05-07-2022).
- Sec 74 — All cases: SCN (DRC-01) by 30-06-2025 (As per Sec 74(2)); order (DRC-07) by 31-12-2025 (As per Sec 74(10)).
What is the due date to issue DRC-01 for FY 2019-20?
- Sec 73 — Other than Erroneous Refund cases: SCN (DRC-01) by 31-05-2024 (Notification No. 56/2023-CT dt. 28-12-2023); order (DRC-07) by 31-08-2024 (Notification No.56/2023-CT dt. 28-12-2023).
- Sec 73 — Erroneous Refund cases: SCN (DRC-01) by 31-05-2024 (Notification No. 13/2022-CT dt. 05-07-2022); order (DRC-07) by 30-11-2024 (Notification No.13/2022-CT dt. 05-07-2022).
- Sec 74 — All cases: SCN (DRC-01) by 30-09-2025 (As per Sec 74(2)); order (DRC-07) by 31-03-2026 (As per Sec 74(10)).
What is the due date to issue DRC-01 for FY 2020-21?
- Sec 73 — Other than Erroneous Refund cases: SCN (DRC-01) by 30-11-2024 (As per Sec 73(2)); order (DRC-07) by 28-02-2025 (As per Sec 73(10)).
- Sec 73 — Erroneous Refund cases: SCN (DRC-01) by 30-11-2024 (Notification No. 13/2022-CT dt. 05-07-2022); order (DRC-07) by 28-02-2025 (Notification No.13/2022-CT dt. 05-07-2022).
- Sec 74 — All cases: SCN (DRC-01) by 31-08-2026 (As per Sec 74(2)); order (DRC-07) by 28-02-2027 (As per Sec 74(10)).
What is the due date to issue DRC-01 for FY 2021-22?
- Sec 73 — Other than Erroneous Refund cases: SCN (DRC-01) by 30-09-2025 (As per Sec 73(2)); order (DRC-07) by 31-12-2025 (As per Sec 73(10)).
- Sec 73 — Erroneous Refund cases: SCN (DRC-01) by 30-09-2025 (As per Sec 73(2)); order (DRC-07) by 31-12-2025 (As per Sec 73(2)).
- Sec 74 — All cases: SCN (DRC-01) by 30-06-2027 (As per Sec 74(2)); order (DRC-07) by 31-12-2027 (As per Sec 74(10)).
What is the due date to issue DRC-01 for FY 2022-23?
- Sec 73 — Other than Erroneous Refund cases: SCN (DRC-01) by 30-09-2026 (As per Sec 73(2)); order (DRC-07) by 31-12-2026 (As per Sec 73(10)).
- Sec 73 — Erroneous Refund cases: SCN (DRC-01) by 30-09-2026 (As per Sec 73(2)); order (DRC-07) by 31-12-2026 (As per Sec 73(2)).
- Sec 74 — All cases: SCN (DRC-01) by 30-06-2028 (As per Sec 74(2)); order (DRC-07) by 31-12-2028 (As per Sec 74(10)).
What is the due date to issue DRC-01 for FY 2023-24?
- Sec 73 — Other than Erroneous Refund cases: SCN (DRC-01) by 30-09-2027 (As per Sec 73(2)); order (DRC-07) by 31-12-2027 (As per Sec 73(10)).
- Sec 73 — Erroneous Refund cases: SCN (DRC-01) by 30-09-2027 (As per Sec 73(2)); order (DRC-07) by 31-12-2027 (As per Sec 73(2)).
- Sec 74 — All cases: SCN (DRC-01) by 30-06-2029 (As per Sec 74(2)); order (DRC-07) by 31-12-2029 (As per Sec 74(10)).
What is the due date to issue DRC-01 for FY 2024-25?
- Sec 74A: SCN (DRC-01) by 30-06-2029 (As per Sec 74A(2) — 42 months from due date of annual return); order (DRC-07) by 30-06-2030 (Order u/s 74A(7): 12 months from notice deadline (31-12-2025 + 42 months = 30-06-2029; +12 months). Commissioner may extend by up to 6 months → 31-12-2030.).
What is the due date to issue DRC-01 for FY 2025-26?
- Sec 74A: SCN (DRC-01) by 30-06-2030 (As per Sec 74A(2) — 42 months from due date of annual return); order (DRC-07) by 30-06-2031 (Order u/s 74A(7): 12 months from notice deadline (30-06-2030). Extendable by up to 6 months → 31-12-2031.).
What is the due date to issue DRC-01 for FY 2026-27?
- Sec 74A: SCN (DRC-01) by 30-06-2031 (As per Sec 74A(2) — 42 months from due date of annual return); order (DRC-07) by 30-06-2032 (Order u/s 74A(7): 12 months from notice deadline (30-06-2031). Extendable by up to 6 months → 31-12-2032.).
Received a DRC-01 or DRC-07?
gstian checks the limitation date automatically and drafts a DRC-06 reply or APL-01 appeal grounded in the Act, Rules and verified case law.