Time limitation - CST claim, Service Tax

[madhavvan n]

s per hand book of procedure CST claims reimbursement para 9.3 delayed claim can be made I need a clarification Suppose i have to lodge a claim for July 07 to September 07 In terms of para 9.3 The last date for making the claim was 31/03/08 and we could make the claim by September08 i.e. 6 months from last date And further i can file the claim by septemebr 09 ie with 1 year from the prescribed date kindly clarify whether there is a total time limit of 2 years for lodging the claim for any quarter in terms of the policy. Can i lodge claim for all the quarters of financial year 07-08 now in Decemebr09 as there were some issues in not lodging claim on time

Posts / Replies

[Rama Krishana]

Yes, you are correct, the intention of para 9.3 is to enable the eligible person from being harassed due to inadvertent delay in submitting the application. But, the pharase u use is requires to be modified to some extent like it is not a total time limit of 2 years since the application is admitted beyond prescribed time limit after a cut / deduction from the eligible amount.