Relevant date for filing refund claims under GST determines limitation and varies by export, deemed export, SEZ supplies, and service exports. The guidance defines the relevant date for refund claims under CGST-including export of goods (departure/dispatch dates), deemed exports (return filing date), zero-rated SEZ supplies (return due date), export of services (receipt of payment or invoice issuance), judicial communications, unutilised input tax credit return due date, adjustment after provisional payment, recipient's receipt date, and otherwise date of tax payment-and states that the period between filing FORM GST RFD-01 and receipt of FORM GST RFD-03 deficiencies is excluded from the two-year limitation; Electronic Cash Ledger excess refunds are not time-barred; Section 77 recharacterisation refunds must be filed electronically within two years of tax payment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Relevant date for filing refund claims under GST determines limitation and varies by export, deemed export, SEZ supplies, and service exports.
The guidance defines the relevant date for refund claims under CGST-including export of goods (departure/dispatch dates), deemed exports (return filing date), zero-rated SEZ supplies (return due date), export of services (receipt of payment or invoice issuance), judicial communications, unutilised input tax credit return due date, adjustment after provisional payment, recipient's receipt date, and otherwise date of tax payment-and states that the period between filing FORM GST RFD-01 and receipt of FORM GST RFD-03 deficiencies is excluded from the two-year limitation; Electronic Cash Ledger excess refunds are not time-barred; Section 77 recharacterisation refunds must be filed electronically within two years of tax payment.
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