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Refund under zero rated supplies made without payment of tax
we shows 17-18 ITC in july 2019 gstr3b, so now while filing refund for month july 2019 should we show same 17-18 itc in refund application??
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Hi,
GST refund application needs to be filed within 2 years from the relevant date, as per section 54 of CGST act relevant date is date when
| Reason for claiming GST Refund | Relevant Date |
| Excess payment of GST | Date of payment |
| Export or deemed export of goods or services | Date of dispatch/loading/passing the frontier |
| ITC accumulates as output is tax exempt or nil-rated | Last date of financial year to which the credit belongs |
| Finalization of provisional assessment | Date on which tax is adjusted |
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