Time limit for refund: file the refund application within the statutory two-year period from the relevant date. A refund application must be filed before the expiry of the two-year limitation period counted from the relevant date as specified in the explanation to ... Summary
Time limit for refund: file the refund application within the statutory two-year period from the relevant date.
A refund application must be filed before the expiry of the two-year limitation period counted from the relevant date as specified in the explanation to section 38 of the Model GST law; timely filing is a precondition to asserting the refund claim.
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