GST calculator · Sections 73, 74 and 74A
GST Demand Limitation Calculator: Sections 73, 74 and 74A
Estimate the notice and order limitation dates under Sections 73, 74 and 74A using the financial year, legal provision and relevant notice details. Verify amendments, extensions and case-specific directions.
Working estimate, not a determination. Check the facts, applicable notification and current legal position before relying on a calculated date or amount.
Limitation, the last date for a notice or an order
Legal basis: Sections 73, 74 and 74A, with the annual-return due date and selected extended positions reflected in the calculator. Review date: 19 October 2026.
Sections 73, 74 and 74A
Counted from the due date of the annual return for the financial year.
Annual return due
Notice by
Order by
Choose a year and provision. For Section 74A, enter the actual SCN date to calculate the 12-month order deadline.
Limitation working paper
Inputs will appear here after the calculation runs.