What is relevant date for GST refund claim?

As per GST law, for claiming refund under section 54, the taxpayer needs to file an application for refund of any tax or interest before expiry of two years from the relevant date.

Now question arises in mind that “what is the relevant date for computing time limit for claiming refund under GST?”

What are the cases, when a person can file an application for refund?

Any unutilized input tax credit in respect of
Export of services;
Supplies to Special economy zones (SEZ) units and developers;
Deemed export supplies;
Tax paid by consulate or embassy of foreign countries on any purchases;
Inverted duty structure tax (other than nil rated or fully exempted supplies);

Inverted duty structure tax means where the credit has accumulated due to higher tax rate on purchases compare to outward supplies.

Finalization of provisional assessment;
Refund of excess tax payment;
Refund to foreign tourists of GST purchases in India and carried out of India;

However, department will not allow refund of unutilized input credit, in case where goods exported outside India and liable for export duty, and in the case where taxpayer is claiming drawbacks of duties and IGST tax paid.

Time limit for claiming the refund:

The department allows 2 years times to make an application for refund from the relevant date.

What is the relevant date for claiming refund under GST?

In general, the relevant date for claiming refund is the date of tax payment for time limit under GST. Means 2 years will be calculated from the date of tax payment.

But, in some situations, the relevant date will be as follows:

S.No	Cases		Relevant Date
1.	In case of export of goods outside India (Cases where refund of tax is available)
	Exported by sea or air		Date on which ship/aircraft leaves India
	Exported by land		Date on which such goods pass the frontier
	Exported by post		Date of dispatch of goods
2.	In case of export of goods outside India (Cases where refund of tax is available)
	Services provided before receipt of payment	Date of receipt of payment
	Payment received before the completion of services	Date of Invoice
3.	In Deemed export cases where refund is available	Date on which return relating to deemed export is submitted
4.	Refundable due to order of judgement, decree, order or direction of tribunal or any court	Date of communication of such order
5.	In case of inverted duty structure	Due date of return required to be submitted under section 39
6.	Refund arising when tax paid due to provisional assessment	Date of adjustment of tax after the final assessment.
7.	In case of a person other the supplier	Date of receipt of goods or services by such person

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