GST Limitation & Time-bar Checker (§73 / §74 / §74A)
Full analysis: we compute your tax + interest + penalty exposure, the limitation / time-bar position, and whether the issuing officer had the monetary authority to raise this demand — every figure deterministic and source-cited.
About this tool
Test whether a notice was issued within the statutory limitation window. Our engine evaluates the SCN-issuance window (order − 3/6 months) and the §74A 42-month notice window per period when you upload the notice.
How it works
- Upload the notice — we read each period's section and compute the limitation date.
- A period beyond its window is flagged time-barred — a complete defence to that demand.
Forms & sections
- §73(10) / §74(10) / §74A(2)