What is Goods and Service Tax (GST)
GST, frequently asked Questions
TIME PERIOD FOR FILING OF REFUND AND RELEVANT DATE for GST
It 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.
Click here to know GST rate on Goods and Services
GST Exemption list of goods and services
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Indian GST Laws
How to export your goods?
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How many copies to be submitted for refund of GST
Proof of receipt of GST refund application
Documents required to claim refund of GST tax
Time period to file for GST refund
GST refund forms
GST refunds to International Tourists
Refund of GST on year end or volume based incentives
Refund of GST on carry forward input tax credit
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Refund of GST to CSD canteens, para military forces canteen etc
Refund of GST tax on deposit under investigation
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Finalization of provisional assessment under Goods and Service Tax refunds
Refund of GST tax on excess payment due to mistake or inadvertentce
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GST refund for deemed exporters
Documents required for GST refund for service exporters
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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