RELEVANT DATE- GST REFUND

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..... SIR, The interest and penalty was paid on 17.10.2017 and the final order setting aside the order was issued on the year 2019.. what would be the relevant date to file the refund of the interest and p .....

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..... enalty paid? 2017 or 2019? Kindly guide. - Reply By Rajagopalan Ranganathan - The Reply = Sir/Madam, According to Explanation (2) (d) under sub-section 14 of Section 54 of CGST Act, 2017 , .....

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..... in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgmen .....

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..... t, decree, order or direction. According to sub-section (1) of Section 54 of CGST Act, 2017 any person claiming refund of any tax and interest, if any, paid on such tax or any other amount pa .....

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..... id by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed. Therefore you have to claim the refund within two year from t .....

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..... he date of communication of the order setting aside the said interest and penalty. - Reply By KASTURI SETHI - The Reply = I support the views of Sh.Ranganathan, Sir. - RELEVANT DATE- GST REFUND - .....

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..... Query Started By: - Richa Goyal Dated:- 29-11-2019 Goods and Services Tax - GST - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Managemen .....

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..... t India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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