Relevant date

[Guest]

Dear Sir/Madam,

In the case of export of goods relevant date, 2 years is from shipping bill date or EGM date which we have consider. Because in CGST Act specified only as follows

(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,- (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or (ii) if the goods are exported by land, the date on which such goods pass the frontier

Kindly clarify what should be the relevant date in case of refund on the export of goods

[Rajagopalan Ranganathan]

Sir,

As pointed out by you Section 54 (14) Explanation (2) specifies the relevant date as-

if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or

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

The two year period will start from the date on which the ship/aircraft loaded with export goods leaves the territory of India. This date will be certified by Customs Officer in the bill of export/bill of lading or shiping bill as the case may be.

[KASTURI SETHI]

I am eager to know what created doubt in querist's mind when Section 14 Explanation 2 is very much clear.

[Guest]

Dear Sir,

We have submitted a refund request, and the relevant date is usually 2 years after the shipping bill, correct? However, the officer is not considering the shipping bill. The relevant date should be two years from the date of the EGM, according to him. Therefore, I wanted to know what is the relevant date in case of a refund on the export of goods. The law does not mention that 2 years should be considered from the date of the shipping bill.

[KASTURI SETHI]

DEAR VISHWNANATH NR,

The date on which the goods leave India is the relevant date for computation of period of two years for filing refund claim on account of export of goods as per Explanation 2 to Section 54 . So the department should be concerned with such date. This date is certified by the Customs Officer on the backside of Shipping Bill.

AI Summary

Relevant date for export refund: departure of the conveyance triggers the refund time limit under GST. The relevant date for computing the statutory period for claiming a refund on exported goods is the date the ship or aircraft in which the goods are loaded leaves India (or, for land exports, the date the goods pass the frontier); that departure date is certified by the Customs Officer on the shipping bill, bill of lading or bill of export and is the operative date from which the refund claim period runs.