VR1 AssociatesCustoms, GST, SEZ and DGFT
Tool

Limitation and deadline calculator

Pick the event, enter its date, and every period that runs from it comes back with the provision it was derived from. Thirty events across the Customs Act, the CGST Act, the Foreign Trade Act and the SEZ Rules.

What runs from this date

Rule set 2026.08
The date on the document, or the date it was communicated to you.

It computes a period, not a position

The tool assumes the date you enter is the right one. Which date is the relevant date, and whether a different provision applied for that year, are the questions that decide matters.

Read the provision

Every line names its Act, Rule or Handbook paragraph so that you can check it against the bare text rather than against a website.

Nothing is sent

The date you enter stays on your device. There is no server behind this page and no analytics on this site.

What is in the table

Grouped by the law it comes from.

Customs Act 1962

Demand periods, adjudication periods, seizure, refund, provisional assessment, and the appeal ladder to the Tribunal and beyond.

  • Two years and five years under Section 28
  • Six months under Section 110 for a seizure notice
  • Sixty days and thirty under Section 128
  • Three months under Section 129A

CGST Act 2017

Scrutiny, the three demand provisions, credit, refund, registration and the appellate route.

  • Three years and five years under Sections 73 and 74
  • Forty two months under Section 74A
  • Three months and one under Section 107
  • Thirty November under Section 16(4)

Foreign Trade Act and the Handbook

Obligation periods, installation certificates, drawback claims, realisation, and the appeal under Section 15.

  • Eighteen months for an advance authorisation
  • Six years and the first block for EPCG
  • Forty five days to appeal
  • Nine months to realise export proceeds

SEZ Act and Rules 2006

Approval conditions, performance reporting, the net foreign exchange block, and software export declarations.

  • One year to commence under Rule 19
  • Five year block under Rule 53
  • Thirty June for the annual report
  • Thirty days for a SOFTEX declaration

If the date is close, do not spend the week deciding.

Most of the options in these matters exist only inside the period. Once it passes, the conversation is a different and much shorter one.