Relevant date

[Asked by 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

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.