https://www.taxtmi.com/highlights?id=65902 Refund claim - time limitation - As per the circular, the last date for filing refund application in FORM GST RFD-01 would be 23.09.23 (two years from date of notification). In case, the adjudicating authority holds that the transaction as an inter-State supply and if ‘A’ pays IGST in respect of transaction on 10.05.2019, the last date for filing refund application would be 23.09.2023. - HC en-us Sat, 01 Oct 2022 17:56:11 +0530 Sat, 01 Oct 2022 17:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65902 Refund claim - time limitation - As per the circular, the last date for filing refund application in FORM GST RFD-01 would be 23.09.23 (two years from date of notification). In case, the adjudicating authority holds that the transaction as an inter-State supply and if ‘A’ pays IGST in respect of transaction on 10.05.2019, the last date for filing refund application would be 23.09.2023. - HC Highlights GST Sat, 01 Oct 2022 17:56:11 +0530 https://www.taxtmi.com/highlights?id=65902