| 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 |
