Relevant Date - Refund under Inverted, Goods and Services Tax - GST

[Yash Bhadiyadra]

Please guide me, what will be Relevant Date for annual refund Application under inverted duty structure? I want to file refund application under inverted duty structure for FY 2022-23, so will the relevant date be 20-04-2023?

Posts / Replies

[Jayanth Reddy]

In the instant case, relevant date is due date for furnishing of return under section 39 for the period in which such claim for refund arises i.e, 20.04.2023