TaxTMI 
TaxTMI 
TaxTMI 
RELEVANT DATE- GST REFUND
X X X X Extracts X X X X
X X X X Extracts X X X X
....ELEVANT DATE- GST REFUND<br> Query (Issue) Started By: - Richa Goyal Dated:- 29-11-2019 Last Reply Date:- 29-11-2019 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>SIR, The interest and pena....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lty was paid on 17.10.2017 and the final order setting aside the order was issued on the year 2019.. what would be the relevant date to file the refund of the interest and penalty paid? 2017 or 2019? ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Kindly guide. Reply By Rajagopalan Ranganathan: The Reply: Sir/Madam, According to Explanation (2) (d) under sub-section 14 of Section 54 of CGST Act, 2017, "in case where the tax becomes ref....
X X X X Extracts X X X X
X X X X Extracts X X X X
....undable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction.&qu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ot; According to sub-section (1) of Section 54 of CGST Act, 2017 "any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an applic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ation before the expiry of two years from the relevant date in such form and manner as may be prescribed." Therefore you have to claim the refund within two year from the date of communication o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the order setting aside the said interest and penalty. Reply By KASTURI SETHI: The Reply: I support the views of Sh.Ranganathan, Sir.<br> Discussion Forum - Knowledge Sharing ....