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

Issue Id: - 115725
Dated: 29-11-2019
By:- Richa Goyal

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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.

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


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

I support the views of Sh.Ranganathan, Sir.


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