Disclaimer: FY 2017-18 to 2023-24: dates based on Sections 73(10) and 74(10) of the CGST Act, 2017 (order deadlines) and Sections 73(2)/74(2) (SCN at least 3/6 calendar months before the order deadline). FY 2017-18 to 2019-20 dates reflect COVID-19 extensions under Section 168A notifications. Section 73 and 74 are applicable only up to FY 2023-24 (Sections 73(12) and 74(12) inserted by Finance (No. 2) Act, 2024). FY 2024-25 onwards: Section 74A applies exclusively. The 3-month and 6-month SCN gaps use calendar-month calculation per Delhi HC in Tata Play v. STO (July 2025); AP HC applies a strict day-count — flag borderline cases. Penalty on tax demands applies to the disputed tax component only — penalty, interest, and fine are excluded even when part of the same order. Section 74A figures are from secondary sources; verify against gazette text of Finance (No. 2) Act, 2024. Do not rely solely on these dates for filing decisions.