FY

Extended
Due
Date /
Original
Date of
GSTR9

Section 73
(Non-Fraud Cases)

Section 74
(Fraud Cases)

Section 74A
In Replace to
S.73 & 74 From
FY 2024-25 Onwards

SCN
[at least
3M before
order]

Order
[3 Years
from Due
date of G9]

SCN
[at least
6M before
order]

Order
[5 Years
from
Due date
of G9]

SCN
[within 42
Months
from Due
Date of G9]

Order
[within 12
Months from
date of SCN]

2017-18

5-Feb-20

30-Sep-23

31-Dec-23

5-Aug-24

5-Feb-25

-

-

2018-19

31-Dec-20

31-Jan-24

30-Apr-24

30-Jun-25

31-Dec-25

-

-

2019-20

31-Mar-21

31-May-24

31-Aug-24

30-Sep-25

31-Mar-26

-

-

2020-21

28-Feb-22

30-Nov-24

28-Feb-25

28-Aug-26

28-Feb-27

-

-

2021-22

31-Dec-22

30-Sep-25

31-Dec-25

30-Jun-27

31-Dec-27

-

-

2022-23

31-Dec-23

30-Sep-26

31-Dec-26

30-Jun-28

31-Dec-28

-

-

2023-24

31-Dec-24

30-Sep-27

31-Dec-27

30-Jun-29

31-Dec-29

-

-

2024-25

31-Dec-25

-

-

-

-

30-Jun-29

30-Jun-30

2025-26

31-Dec-26

-

-

-

-

30-Jun-30

30-Jun-31

x

GSTech

FY	Extended Due Date / Original Date of GSTR9	Section 73 (Non-Fraud Cases)		Section 74 (Fraud Cases)		Section 74A In Replace to S.73 & 74 From FY 2024-25 Onwards
FY		SCN [at least 3M before order]	Order [3 Years from Due date of G9]	SCN [at least 6M before order]	Order [5 Years from Due date of G9]	SCN [within 42 Months from Due Date of G9]	Order [within 12 Months from date of SCN]
2017-18	5-Feb-20	30-Sep-23	31-Dec-23	5-Aug-24	5-Feb-25	-	-
2018-19	31-Dec-20	31-Jan-24	30-Apr-24	30-Jun-25	31-Dec-25	-	-
2019-20	31-Mar-21	31-May-24	31-Aug-24	30-Sep-25	31-Mar-26	-	-
2020-21	28-Feb-22	30-Nov-24	28-Feb-25	28-Aug-26	28-Feb-27	-	-
2021-22	31-Dec-22	30-Sep-25	31-Dec-25	30-Jun-27	31-Dec-27	-	-
2022-23	31-Dec-23	30-Sep-26	31-Dec-26	30-Jun-28	31-Dec-28	-	-
2023-24	31-Dec-24	30-Sep-27	31-Dec-27	30-Jun-29	31-Dec-29	-	-
2024-25	31-Dec-25	-	-	-	-	30-Jun-29	30-Jun-30
2025-26	31-Dec-26	-	-	-	-	30-Jun-30	30-Jun-31