Time limit within which GST refund claim can be filed

Refund application shall be filed before the expiry of 2 years from the ‘Relevant Date’.

Meaning of ‘Relevant Date’

S.No.

Cases

Relevant Date

1

In case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or the inputs/input services used in such goods

(i) goods are exported by sea or air

date on which the ship or the aircraft in which such goods are loaded, leaves India

(ii) goods are exported by land

date on which such goods pass the frontier

(iii) goods are exported by post

date of dispatch of goods by the Post Office concerned to a place outside India

2

In case of services exported out of India where a refund of tax paid is available in respect of services themselves or the inputs or input services used in such services

(i) the supply of services had been completed prior to the receipt of such payment

Date of receipt of payment in convertible foreign exchange

(ii) payment for the services had been received in advance prior to the date of issue of the invoice

Date of issue of invoice

3

In case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods

Date on which the return relating to such deemed exports is furnished

4

Where tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal/any court

Date of communication of such judgment, decree, order or direction

5

In case of refund of unutilised ITC in case of zero rated supplies without payment of tax or on account of inverted duty structure

End of the Financial Year in which such claim for refund arises

6

In the case where tax is paid provisionally under this Act/rules made thereunder

Date of adjustment of tax after the final assessment thereof

7

In the case of a person, other than the supplier

Date of receipt of goods or services or both by such person

8

Any other case

Date of payment of tax

 

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