Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

RELEVANT DATE- GST REFUND, Goods and Services Tax - GST

Issue Id: - 115725
Dated: 29-11-2019
By:- Richa Goyal
RELEVANT DATE- GST REFUND

  • Contents

SIR,

The interest and penalty was paid on 17.10.2017 and the final order setting aside the order was issued on the year 2019.. what would be the relevant date to file the refund of the interest and penalty paid? 2017 or 2019?

Kindly guide.

Post Reply

Posts / Replies

Showing Replies 1 to 2 of 2 Records

1 Dated: 29-11-2019
By:- Rajagopalan Ranganathan

Sir/Madam,

According to Explanation (2) (d) under sub-section 14 of Section 54 of CGST Act, 2017, "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."

According to sub-section (1) of Section 54 of CGST Act, 2017 "any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed."

Therefore you have to claim the refund within two year from the date of communication of the order setting aside the said interest and penalty.


2 Dated: 29-11-2019
By:- KASTURI SETHI

I support the views of Sh.Ranganathan, Sir.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map || ||