Law Legends


Time Limit for Claim of Refund

According to Section 54 of CGST Act, any person claiming refund of any tax and interest may make an application before the expiry of two years from the relevant date in prescribed form (GST RFD-01) & prescribed manner.

Reason for claiming GST Refund Relevant Date
Goods are exported by sea or air Date on which the ship or the aircraft leaves India
Goods are exported by land Date on which such goods pass the frontier
Supply of goods regarded as deemed exports Date on which the return relating to such deemed exports is furnished
Zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit Due date for furnishing of return under section 39 in respect of such supplies
Services exported out of India Receipt of payment in convertible foreign exchange (or in Indian rupees wherever permitted by RBI)
Services exported out of India (in case of advance received) Date of issue of invoice
Tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court Date of communication of such judgment, decree, order or direction


In the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3) Due date for furnishing of return under section 39 for the period in which such claim for refund arises
Where tax is paid provisionally Date of adjustment of tax after the final assessment
Person, other than the supplier Date of receipt of goods or services or both by such person
In any other case Date of payment of tax
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