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According to Section 54 of CGST Act, an application for claiming refund of any tax and interest can be made before the expiry of two years from the relevant date.  Here there is a question of what the relevant date is.  Don’t worry, the Act further provides an explanation for the relevant date for various activities for which the refund is claimed. However there is no time limit for claiming refund of cash available in the Electronic Cash Ledger provided the returns are furnished under Section 39.

Refund Application

Relevant date for various supplies:

1. Export of goods out of India:

Relevant date for refund of tax paid on the supplies of goods, the inputs or input services used in such goods is,

  • Where exported by sea or air, the date on when the ship or the aircraft leaves India, on which the goods are loaded on such ship or the aircraft
  • Where exported by land, the date on which the goods pass the frontier
  • Where exported by post, the date of dispatch of goods by the Post office.

2. Deemed exports: The relevant date is when the return is furnished for such deemed exports.

3. Export of services out of India:

Relevant date for refund of tax paid in respect of services, inputs or input services used in such services is, within 2 years, from the date,

  • On when the payment is received in convertible foreign exchange (or in Indian Rupees as permitted by RBI) for the services, where the supply of services had been completed
  • On when the invoice is issued where the payment for the services received in advance.

4. Refund in case of Judgment/Order: Where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the relevant date is the date of communication of such judgment, decree, order or direction.

5. Refund in case of Inverted duty structure: Where the Electronic Credit Leger has unutilized input tax credit due to inverted duty structure, i.e. the rate of tax on inputs being higher than the rate of tax on output supplies, the relevant date for filing application for refund is the due date for furnishing of return under section 39 for the period in which such claim for refund arises.

6. Refund in case of tax paid provisionally: Where the tax is paid provisionally under this Act or the rules made thereunder, the relevant date is the date of adjustment of tax after the final assessment.

7. Refund to a person other than supplier: The refund in case of a person, other than the supplier, i.e. the recipient, the relevant date is the date of receipt of goods or services or both by such person.

8. Refund in other cases: The relevant date for filling application of refund in other cases than those discussed above, is the date of payment of tax. For an example, refund of tax paid in excess by mistake.

*****

Disclaimer: This article is only for the purpose of understanding the provisions of the Act, as known by the author. The author bears no responsibility on decisions taken by the readers whatsoever.  E&OE.

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Author Bio

Post Graduate in Commerce having 17+ years of experience in Accounting & Taxation. Contact Email: uday.gstguide@gmail.com View Full Profile

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9 Comments

  1. mustafa ahmad says:

    Due to change in GST head interet arise and pay . After the payment of Interest can we claim refund of interest paid . Because as per section 77 and 19 of GST change in head no interest will be arise. Give some suggestion.

  2. Deepika Shukla says:

    The refund due because of Inverted Tax Structure and no refund has been claimed from 1/07/2017. For which period I can file claim for Refund

  3. Ishwarya says:

    Can I claim refund for Quarter 1 and Quarter 2(April 2022 to September 2022 ) now? Or should I wait till the year end (March 2023) in order to check half yearly claiming or monthly claiming is feasible??

  4. yoursgstguide says:

    @Navin Kumar

    Please send the complete details of your transactions, so that we can verify why the department has rejected your application for refund.

  5. Navin Kumar says:

    Hi,

    I have filed a GST Refund application for zero rated supplies on 20th March 2022 for Fy 2019-20 (for full year at once) but my application got rejected saying its filed after due date. Can you pls enlighten me.

  6. Jayesh More says:

    Hi,
    I have a question. I have collected advances and paid
    GST on the receipt of advance for a seminar which got cancelled. Now my question is this.

    Advance collected: January 2019. GST paid in return GSTR#B of January 2019.

    Seminar cancelled.

    Advances paid back to participants alongwith GST: Paid back in 15th May 2019.

    Now i have to file refund claim fror the GST that i paid the department in Jabuary 2019 filed on 19.02.2019..

    Question: What is relevcant date for filing refund claim? Two years from 19.02.2019 or two years from 15thMay 2019?

    Thank you

    1. yoursgstguide says:

      Please refer to the below:

      8. Refund in other cases: The relevant date for filling application of refund in other cases than those discussed above, is the date of payment of tax. For an example, refund of tax paid in excess by mistake.

      In your case, the relevant date is 19/02/2019, on when the payment of tax is done.

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