Limitation Date Master

Section 73(10)

Assessment of Non-filers

Active
Financial Year FY 2017-18
Original Date 31-Dec-2023
Extended Date 31-Mar-2024 (Notified)

Section 74(10)

Fraud or Wilful Misstatement

Extended
Financial Year FY 2018-19
Original Date 31-Dec-2024
Extended Date 30-Sep-2025

Section 16(4)

Input Tax Credit Deadline

Expired
Financial Year FY 2021-22
Original Date 30-Nov-2022
Extended Date None

Section 54

Refund of Tax

Active
Financial Year FY 2022-23
Original Date 31-Mar-2025
Extended Date TBA