TaxTMI 
TaxTMI 
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
GST- Refund - Time limit
08 Oct 2020 
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Limitation computation under General Clauses Act may not extend GST refund filing period, so file within the two-year limit.
Whether the General Clauses Act's rule excluding the first day applies to the CGST Act's requirement to file refund claims "before the expiry of two years from the relevant date" is contested. An AAAR decision applied the exclusion rule for appeal time computation but not for refund claims; tribunal precedents under Central Excise support exclusion for refund limitations, yet practitioners warn that revenue authorities are unlikely to permit such relaxation and advise filing within the two-year online deadline. (AI Summary)
Whether the General Clauses Act's rule excluding the first day applies to the CGST Act's requirement to file refund claims "before the expiry of two years from the relevant date" is contested. An AAAR decision applied the exclusion rule for appeal time computation but not for refund claims; tribunal precedents under Central Excise support exclusion for refund limitations, yet practitioners warn that revenue authorities are unlikely to permit such relaxation and advise filing within the two-year online deadline. (AI Summary)