Time period to file for GST refund


What is Goods and Service Tax (GST)

GST, frequently asked Questions


Time period to file for GST refundIt is recommended that a period of one year from the relevant date may be allowed for filing of refund application. Relevant date for filing of each kind of refund needs to be defined separately. The following dates are recommended as relevant dates for different type of refund cases:

i) Date of payment of GST when the refund arises on account of excess payment of GST due to mistake or inadvertence.

ii) Date on which proper officer under the Custom Act gives an order for export known as “LET EXPORT ORDER ” for the purpose of refund filed on account of export of goods under claim of rebate of GST paid on exported goods or refund of accumulated input credit of GST when goods are exported.

iii) Date of BRC in case of refund on account of export of services under claim of rebate of GST paid on exported services or refund of accumulated input credit of GST when services are exported.

iv) Date of the finalization order where refund arises on account of finalization of provisional assessment. (May not be required if the GST law does not provide for provisional assessment)

v) Date of communication of the appellate authority’s order where the refund arises in pursuance of an appellate authority’s order in favor of the taxpayer.

vi) Date of communication of adjudication order or order relating to completion of investigation when refund arises on account of payment of GST during investigation, etc. when no/less liability arose at the time of finalization of investigation proceedings or issuance of adjudication order.

vii) Date of providing of service (normally the date of invoice) where refund arises on account of accumulated credit of GST in case of a liability to pay service tax in partial reverse charge cases.

viii) Date of payment of GST for refund arising out of payment of GST on petroleum products, etc. to Embassies or UN bodies or to CSD canteens, etc. on the basis of applications filed by such persons.

ix) Last day of the financial year in case of refund of accumulated ITC on account of inverted duty structure.


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Sec 106 of CGST Act, 2017 Procedure of Authority and Appellate Authority          

Section 102 of CGST Act, 2017 Rectification of advance ruling      

Sec 98 of CGST Act, 2017 Procedure on receipt of application      

Authority for advance ruling, Section 96 of CGST Act, 2017           

Section 94 of CGST Act, 2017 Liability in other cases         

Liability to pay tax, interest or penalty in certain cases, Sec 93 CGST Act 

Section 90 Liability of partners of firm to pay tax, CGST Act, 2017

Liability of agent and principal, Sec 86 of CGST Act, 2017

Provisional attachment to protect revenue in certain cases, Sec 83 of CGST Act, 2017      


Pks: Is IGST in cash ledger adjustable in sgst in next month.

hariram: I am a central government employee working as a Personal Assistant. My Boss is a handicapped officer. He has purchased car paying 14% CGST and 14% SGST. Being a handicapped officer, he is eligible to get concession on GST (GST item 8703 para (a) as per notification No 1/2017- Integrated Tax dated 28 Jun 2017. He has also obtained a certificate from Ministry of Heavy Industris & Public Enterprises for purpose of availing GST concession on purchase of car. Though my Boss has paid total GST 28% (SGST & CGST), could you please help me how to get refund ? What is the procedure for refund ? Which authority should I contact for refund ?

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