LAST DATE / PERIOD FOR FILLING OF REFUND CLAIM UNDER RCM

[Mehul Pandya]

DEAR EXPERTS,

WE ARE IN SEZ TERRITORY, WE HAVE PAID SERVICE TAX UNDER RCM LIKE GTA, SECURITY ETC. WE WISH TO CLAIM REFUND UNDER NOTI. 12/2013-ST. MY QUERY IS FROM WHICH THE LAST DATE WILL BE CALCULATED.

1. DATE OF INVOICE OF THE SERVICE PROVIDER

2. DATE OF PAYMENT TO THE SERVICE PROVIDER

3. DATE OF CHALLAN THROUGH WHICH SERVICE TAX PAID UNDER REVERCE CHARGE

AI Summary

Deadline for Service Tax Refund Claims Under RCM Starts from Payment Date per Notification 12/2013-ST An individual from an SEZ territory inquired about the correct date to calculate the deadline for filing a refund claim under the reverse charge mechanism (RCM) for service tax, specifically under Notification 12/2013-ST. Three respondents clarified that the limitation period for filing the refund claim begins from the date of actual payment of the service tax under reverse charge. The notification stipulates that the claim must be filed within one year from the end of the month in which the payment was made, with possible extensions granted by relevant authorities.