Max Time limit Doctrine of unjust

Case of Refund Relevant Date Application Amount of

for making an enrichment Applicable Document & Conditions
Form Refund
application / Not Applicable
1) Export of (Direct) Goods are exported by NA GOODS : GOODS :
2 years from Relevant •Sea/ Air : Ship/ Aircraft leaves India It means direct refund is Shipping Bill IGST Paid i.Statement containing the no. & date of shipping bill or bill of Export.
Date •Land : When goods pass the Frontier available ii.Date of relevant export invoices.
- Goods
- Services •Post : Dispatch of goods by Post SERVICES : SERVICES :
Note-without bond on which Supply of Service RFD-01 i.Statement containing the no. & date of Invoice, &
IGST refund claimed a.Amount received after Supply- Date ii.The relevant Bank realization certificates or Foreign Inward
of receipt of CFC Remittance Certificates.
b. Advance received- Date of Invoice
2) Refund of ITC 2 years from Relevant Date Zero Rate Supply – End of FY in which
NA “Formula” refer on Statement containing the no. & date of Invoice received and
- Zero rated supply (with bond) Note- In this case a such claim for refund arises.
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- Inverted Duty structure registered person may claim Inverted Tax – Due date of furnishing issued during tax period.
refund at the end of any tax return u/s 39 for the period in which
period. such claim for refund arises
3) Supply to SEZ 2 years from Relevant Date of payment of tax Following 2 refunds are GOODS:
available – i.Statement containing the no. & date of Invoice received and issued during tax period.
-Supply of Goods to SEZ unit Date Note- It is not covered in any specific ii.Evidence regarding goods admitted in full for authorized operations as endorsed by the
or a SEZ developers situation hence fall under 'any other Applicable in certain i) Refund of IGSTpaid on
RFD - 01 exported goods specified officers of SEZ.
-Supply of Services to SEZ case' cases SERVICES :
unit or a SEZ developers ii) Refund of ITC if supply i & ii. Same
is made through SEZ iii.Details of payment along with proof thereof made by recipient to supplier for authorized
(Zero Rate Supply) operations.
(refer formula on Next page) NOTE- A declaration to the effect that tax has not been collected from SEZ unit or SEZ developer.

4) Deemed Export 2 years from Relevant Date on which return relating to such Applicable in certain IGST Paid (refer formula Statement containing the no. & date of Invoice along with such other
Date Deemed export is furnished cases. on Next page) particulars as may be notified in this behalf.
2 years from Relevant Date
Note- Registered person can Date of payment of tax
5) Refund of balance of e-cash claim refund in tax period also in Note- It is not covered in any specific Excess Balance in
ledger GSTR 3/3B situation hence fall under 'any other case'
NA GSTR 3/3B/4/7 E-cash ledger
2 years from Relevant Date
6) Refund to UN bodies, etc., Tax paid on purchases

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Note-Application can be made NA Details of Purchase Invoice
who holds UIN of Goods/services
once in every quarter but before
expiry of 6 months
7) Refund on order of court or 2 years from Relevant Date of communication of such Amount specified - Reference no. of order, &
Applicable
Tribunal Date judgment, decree, order or direction. in the order. - Copy of Order
8) Refund of Final assessment 2 years from Relevant Date of adjustment of tax after the final assess- Differential Tax provisionally - Reference no. of Final Assessment Order, &
Date ment thereof i.e., the date of final assessment Applicable paid and finally assessed - Copy of said order
9) Refund of other cases 2 years from Relevant Date of Payment but if Recipient is eligible Applicable Excess amount paid Statement showing details of the amount of claim on account of
i) Refund of excess payment Date for refund then date of receipt of Goods RFD - 01 excess payment of tax
/Services
ii) Refund to tourist U/S 15 2 years from Relevant Date of Payment NA IGST paid on purchases in
Date India
2 years from Relevant Amount shall be refunded only after filling Final Return by CTP/NRTP
iii) CTP/ NRTP return for entire period for which registration NA Amount paid extra in advance
Date after filling return
is held i.e., last return of CTP/NRTP.
iv) Refund of wrong payment
2 years from Relevant Date of Payment NA Amount wrongly paid Statement showing details of transaction considered as intra-state
(Payment of CGST/SGST instead
Date supply but which subsequently held inter-state supply or vice versa
of IGST & Vice versa)
GST
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