2023 (2) TMI 1410

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.... the Resp.-State : Mr. Gaurav Raj, A.C to A.A.G-II For the Resp.-CGST: Mr. Amit Kumar, Advocate ORDER Learned counsel for the petitioner has placed a circular no. 162/18/2021- GST dated 25.09.2021 issued by the CBIC on the subject - clarification in respect of refund of tax specified in section 77(1) of the CGST Act and Section 19(1) of IGST Act-Reg. Learned counsel for the petitioner sub....

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.... on which this sub-rule comes into force." 2. Petitioner in this case had deposited the tax on 14.02.2020 whose refund was rejected as time barred by the impugned order dated 24.04.2020. The instant circular gives answers to different illustrations of facts scenario under para 4.3 which is quoted hereunder: "4.3 Application of sub-rule (1A) of rule 89 rad with section 77 of CGST Act/se....

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....ized on his own that the said transaction is an inter-State supply, "A" paid IGST in respect of the said transaction on 10.11.2021 i.e. after issuance of notification No. 35/2021- Central Tax dated 24.09.2021 Since "A" has paid the correct tax on 10.11.2021, in terms of rule 89 (1A) of the CGST Rules, the last date for filing refund application in FORM GST RFD-01 would be 09.11.2023 (two years ....

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....1-Central Tax dated 24.09.2021 Since "A" has paid the correct tax on 10.11.2022, in terms of rule 89(1A) of the CGST Rules, the last date for filing refund application in FORM GST RFD-01 would be 09.11.2024 (two years from the date of payment of tax under the correct head, i.e. integrated tax) 3. Now, as per the amended Rule 89 (1A) of CGST Rules, 2017 and Circular dated 25.09.2021, the limi....