Relevant Date - Refund under Inverted

[Yash Bhadiyadra]

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?

[Bruce Reddy]

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

AI Summary

Relevant date for annual GST refund is the due date for filing the return under section 39, determining eligibility. Relevant date for an annual refund under the inverted duty structure is the due date for furnishing the return under section 39 for the period in which the refund claim arises; for FY 2022-23 that relevant date is identified as 20.04.2023.