Refund of GST

[Kaustubh Karandikar]

What is the time limit for filing refund claim in case of

1) Export of goods on payment of GST under claim for refund

2) Refund of accumulated ITC on account of Export of goods without payment of GST under LUT

3) Refund of ITC on account of inverted duty structure

4) Refund of GST wrongly paid excess

5) Refund of GST wrongly paid under wrong head i.e. CGST + SGST instead of IGST and vice – a – versa after again paying the GST under the correct head?

[Rajagopalan Ranganathan]

Sir,

Regarding question 1 the refund claim should be filed within two years from the relevant date which is " the date on which the ship or the aircraft in which such goods are loaded, leaves India, if the goods are exported by sea or air; or

(ii)  the date on which such goods pass the frontier if the goods are exported by land; or

(iii)  the date of despatch of goods by the Post Office concerned to a place outside India, if the goods are exported by post.

Regarding question 2 & 3 the refund claim may be filed at the end of the tax period.

Regarding question 4 & 5 the refund claim may be filed within two years from date of payment of tax.

AI Summary

GST refund time limits differentiate export, input tax credit inversion, and mistaken payment claims for filing deadlines. Claims for refund of GST on exports made with tax paid must be filed within two years from the relevant date (departure date for sea/air, frontier passage for land, or dispatch date for postal exports). Refund claims for accumulated input tax credit under LUT and for inverted duty structure may be filed at the end of the tax period. Claims for excess payments or payments under the wrong head must be filed within two years from the date of payment.