GST- Refund - Time limit

[PRASAD MVS]

Section 54(1) of CGSTA stipulates that an application for refund is to be made before the expiry of two years from the relevant date. Relevant date for filing a particular refund claim (inverted Tax structure) was 20.9.2018. The claim was filed on 20.9.2020. It is settled law in Central Excise and Customs that Section 9(1) of the General Clauses Act can be applied for counting limitation period. Section 9(1) of General Clauses Act provides that when the word “from” is used with reference to period of time, the first in the series of dates is to be excluded. Is there any provision in GST law barring the application of the said section of General Clauses ACT. If not, whether claim filed on 20.8.2020 is within the time? Please advice

AI Summary

Debate on GST Refund Time Limit: Does Section 9(1) of the General Clauses Act Apply to the CGST Act? A discussion on the Goods and Services Tax (GST) refund time limit revolves around whether Section 9(1) of the General Clauses Act applies to the Central Goods and Services Tax Act (CGST Act) for computing the limitation period. The initial query questions if a refund claim filed exactly two years from the relevant date is timely. One participant argues that Section 9(1) allows excluding the first date when calculating the time limit, referencing past decisions in Central Excise and Customs. However, another participant contends that the department may not permit such flexibility under the CGST Act, emphasizing timely compliance.