Relevant date

[VISHWNANATH NR]

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

AI Summary

GST Refund Claim Period: Start Date Confirmed as Shipping Bill Date, Not EGM Date, per Section 54 Explanation (2) CGST Act. A query was raised about the relevant date for calculating the two-year period for filing a refund claim on the export of goods under the GST framework. The question was whether this period starts from the shipping bill date or the Export General Manifest (EGM) date. Respondents clarified that, according to Section 54 Explanation (2) of the CGST Act, the relevant date is when the ship or aircraft carrying the goods leaves India, as certified by the Customs Officer on the shipping bill. Despite this clarity, an officer insisted on using the EGM date, causing confusion.