https://www.taxtmi.com/forum/issue?id=119912 The core issue is whether the "relevant date" under Section 54(1) for a refund claim is the date of the original GSTR 3B payment or the date of the corrective DRC 03 deposit. The RTP argues, invoking Explanation (2)(h), that the DRC 03 payment is the operative date because the excess payment only crystallised upon that corrective deposit; the revenue contends limitation runs from the original return payment date. The draft response advances the causal link and accrual arguments to support reckoning limitation from the DRC 03 date. en-us Thu, 24 Apr 2025 13:05:04 +0530 Thu, 24 Apr 2025 21:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119912 The core issue is whether the "relevant date" under Section 54(1) for a refund claim is the date of the original GSTR 3B payment or the date of the corrective DRC 03 deposit. The RTP argues, invoking Explanation (2)(h), that the DRC 03 payment is the operative date because the excess payment only crystallised upon that corrective deposit; the revenue contends limitation runs from the original return payment date. The draft response advances the causal link and accrual arguments to support reckoning limitation from the DRC 03 date. Discussion-Forum GST Thu, 24 Apr 2025 13:05:04 +0530 https://www.taxtmi.com/forum/issue?id=119912