For reporting, the limit is a page limit.
- GCP: The limit is 1,000 pages
- On Premise: The default is 500 pages, but this can be increased to 1,000 pages as referenced at: Install Jaspersoft 7.8.0
See also the below excerpt from: Ad Hoc Views and Custom Report Development
Export Ad Hoc Views and Reports
The maximum number of report pages that you can generate is 500 pages for both scheduled and unscheduled reports. The limit applies to all reports and ad-hoc views that are exported using paginated options such as Excel (Paginated) and XLSX (Paginated). The limit is not applicable to the ad-hoc views exported using non-paginated export options such as Excel and XLSX. The following image shows the export options that have a limit to the maximum number of pages that are exported."
Portlet Limit / List View limits
This can vary based on your portlet or list view configuration. More details in calculations are below from KB: Rows truncated when exporting to Excel from multi-dimensional portlets
Multi-dimensional portlets can fetch more rows in the background than those that are displayed in the UI, due to their nature. The approximate number of rows that can be obtained, can be calculated by using the following formula.
Approximate rows obtained during export = (Current limit of the governor/ Total number of columns)
For example, if the Current Limit of the governor is 25000, and if you have 10 columns in the 2nd dimension, and 12 columns in the 3rd dimension that are being exported, then the Total number of columns is 120. Now, using the formula above:
Approximate rows obtained during export = 25000/120 = 208
However, this is only an approximation. There can be scenarios where the number of rows obtained are lesser or higher.
Full list of Governor Limits