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Due date of filing refund application u/s 54
After considering Notification No 13/2022-CT Dated 05.07.2022
(i.e COVID Period Exclusion)
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Actual Due date of filing Refund Application
(I.E TWO YEARS FROM RELEVANT DATE)
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Is below / Is equal to
28/02/2022		Is above
28/02/2022
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Enter Actual
Due Date Here -------->		30/04/202001/04/2023
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Revised Due Date30/04/202228/02/2024
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TIME BARREDTIME BARRED
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“relevant date” means—
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(a)
in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,––
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(i)
if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or
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(ii)
if the goods are exported by land, the date on which such goods pass the frontier; or
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(iii)
if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;
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(b)
in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;
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(c)
in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of––
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(i)
receipt of payment in convertible foreign exchange, 1[or in Indian rupees wherever permitted by the Reserve Bank of India] where the supply of services had been completed prior to the receipt of such payment; or
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(ii)
issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;
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(d)
in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;
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(e)
in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises
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(f)
in the case where tax is paid provisionally under this Act or the rules made thereunder, the date of adjustment of tax after the final assessment thereof
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(g)
in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and
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(h)
in any other case, the date of payment of tax
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