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GST- Refund - Time limit - Goods and Services Tax - GSTExtract Section 54(1) of CGSTA stipulates that an application for refund is to be made before the expiry of two years from the relevant date. Relevant date for filing a particular refund claim (inverted Tax structure) was 20.9.2018. The claim was filed on 20.9.2020. It is settled law in Central Excise and Customs that Section 9(1) of the General Clauses Act can be applied for counting limitation period. Section 9(1) of General Clauses Act provides that when the word from is used with reference to period of time, the first in the series of dates is to be excluded. Is there any provision in GST law barring the application of the said section of General Clauses ACT. If not, whether claim filed on 20.8.2020 is within the time? Please advice
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