https://www.taxtmi.com/manuals?id=7652 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. en-us Tue, 25 Feb 2025 15:32:00 +0530 Mon, 10 Mar 2025 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7652 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. Manuals GST Tue, 25 Feb 2025 15:32:00 +0530 https://www.taxtmi.com/manuals?id=7652