TaxTMI 
TaxTMI 
RELEVANT DATE FOR FILING THE REFUND CLAIM
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....es, 2017 is an indicator of the various situations that may necessitate a refund claim. The GST law requires that every claim for refund is to be filed within 2 years from the relevant date. 5.2 The 'relevant date' in respect of the certain cases would be as under - (i) In the case of goods exported out of India where a refund of tax paid is available in respect of the goods themselves or the in....
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....elves, or as the case may be, the inputs or input services used in such supplies, the relevant date is the due date for furnishing of return under Section 39 of the CGST Act, 2017 in respect of such supplies. (iv) In case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such ser....
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....under Section 39 of the CGST Act, 2017 for the period in which such claim for refund arises, would be the relevant date. (vii) In the case where tax is paid provisionally under CGST Act, 2017 or the rules made thereunder, the date of adjustment of tax after the final assessment thereof would be the relevant date. (viii) In the case of a person, other than the supplier, the date of receipt of goo....