RELEVANT DATE FOR FILING THE REFUND CLAIM - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

5. RELEVANT DATE FOR FILING THE REFUND CLAIM 5.1 The relevant date provision embodied in Section 54 of the CGST Act, 2017, provision contained in Section 77 of the CGST Act, 2017 and the requirement of submission of relevant documents as listed in Rule 89(2) of CGST Rules, 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 inputs or input services used in such goods - (a) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or (b) if the goods are exported by land, the date on which such goods pass the frontier; or (c) if the goods are exported by post, the date of dispatch of goods by Post Office concerned to a place outside India. (ii) In case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is filed. (iii) In case of zero-rated supply of goods or services or both to a Special Economic Zone Developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, 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 services, the relevant date would be the date of (a) receipt of payment in convertible foreign exchange or in Indian rupees wherever permitted by RBI, where the supply of service had been completed prior to the receipt of such payment; or (b) issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice. (v) In case where the tax becomes refundable as a consequence of judgment, decree, order or direction of Appellate Authority, Appellate Tribunal or any Court, the date of communication of such judgment, decree, order or direction would be the relevant date. (vi) In the case of refund of unutilised input tax credit under clause (ii) of the first proviso to Section 54(5) of the CGST Act, 2017 the due date for furnishing of return 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 goods or services by such person would be the relevant date. (ix) In any other case, the date of payment of tax. 5.3 The time period from the date of filing of the refund claim in FORM GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by the Proper Officer, shall be excluded from the period of two years, as specified under Section 54(1) of CGST Act, 2017 in respect of any such fresh refund claim filed by the applicant after rectification of the deficiencies. 5.4 CBIC, vide Circular No. 166/22/2021-GST dated 17.11.2021, has clarified that time limit prescribed under Section 54(1) of CGST Act, 2017 is not applicable to refund claim for excess balance in Electronic Cash Ledger. This also applies to TDS/TCS deposited in Electronic Cash Ledger. 5.5 In respect of refund claims under Section 77 of the CGST Act, 2017 of tax paid in respect of a transaction considered to be an Intra-State supply, which is subsequently held to be an Inter-State supply, an application is required to be filed electronically in FORM GST RFD-01 through the common portal, before the expiry of a period of two years from the date of payment of the tax on the supply, either directly or through a Facilitation Centre notified by the Commissioner. (Rule 89(1A) to CGST Rules, 2017)