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?

AI Summary

Relevant Date for Filing Annual Refund Application Confirmed as April 20, 2023, Under Section 39 for FY 2022-23. A user inquired about the relevant date for filing an annual refund application under the inverted duty structure for the fiscal year 2022-23, questioning if it would be April 20, 2023. The response clarified that the relevant date is the due date for furnishing the return under section 39 for the period in which the refund claim arises, confirming April 20, 2023, as the correct date.