Relevent date for inverted tax structure

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what would be relevant date for inverted tax refund.
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A registered person may claim a refund of unutilized ITC on account of Inverted Duty Structure at the end of any tax period where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies.
It has been amended now.

The time limit for filing refund is within 2 years from due date of GSTR-3B for the month for which refund is being applied. 


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