https://www.taxtmi.com/acts?id=20197 A uniform filing timeframe of one year from a specifically defined relevant date is recommended for all GST refund applications. Distinct relevant dates are proposed for different refund types, including: payment date for excess tax paid; export authorisation date for goods; bank realisation certificate date for services; finalization or appellate communication dates for assessment- or appeal-related refunds; adjudication or investigation completion dates; date of supply for partial reverse charge service credits; payment date for diplomatic or institutional refunds; and the financial year end for inverted duty input credit refunds. en-us Sat, 12 Dec 2015 02:20:21 +0530 Sat, 12 Dec 2015 02:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20197 A uniform filing timeframe of one year from a specifically defined relevant date is recommended for all GST refund applications. Distinct relevant dates are proposed for different refund types, including: payment date for excess tax paid; export authorisation date for goods; bank realisation certificate date for services; finalization or appellate communication dates for assessment- or appeal-related refunds; adjudication or investigation completion dates; date of supply for partial reverse charge service credits; payment date for diplomatic or institutional refunds; and the financial year end for inverted duty input credit refunds. Act-Rules Bills Sat, 12 Dec 2015 02:20:21 +0530 https://www.taxtmi.com/acts?id=20197