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Issue ID : 119608
- 0 -

Relevant Date - Refund under Inverted

Date 15 Feb 2025
Replies1 Answers
Views 559 Views
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Please guide me, what will be Relevant Date for annual refund Application under inverted duty structure? I want to file refund application under inverted duty structure for FY 2022-23, so will the relevant date be 20-04-2023?

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Replied on Feb 17, 2025
1.

In the instant case, relevant date is due date for furnishing of return under section 39 for the period in which such claim for refund arises i.e, 20.04.2023

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