Relevance of relevant date in case of export

Pradeep Jain , Last updated: 14 December 2017  
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The time limit of filing the refund claim is to be checked from the relevant date. This term is defined in explanation 2 to section 54. This update is about the interpretation of term relevant date its significance in determining the time limit for filing the refund claim. Section 54(1) of CGST

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Pradeep Jain
(F.C.A.)
Category GST   Report

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