Question ID : 40760

GST Refund

We want to file Refund application for July 2017 to mar 2018 . The Refund is on account of ITC accumulated due to Inverted Tax Structure. We are trying to file the application but period '' July 2017'' is not appearing for selection and hence not able to file the application. We contacted CBIC and GSTN but they replied time limit for filing refund application for 2017-18 is 2 years from relevant date and it is over and hence can not be filed. Even we had tried in mar 2020 but Proceed to file button was not active. We believe that time limit is extended upto 31.08.2020.. Please guide us about the time limit for filing refund application for 2017-18 . Whether it is available upto 31.08.2020 Kindly guide us about extended time limit for for July 2017 to mar 2018 for filing refund application for on account of ITC accumulated due to Inverted Tax Structure

Sir, the due date is 2 years from relevant date. Relevant date for this purpose has been amended twice under section 54. Till 31 January 2019 the relevant date was end of Financial year, which is 31 March 2018. From 1 February 2019 till 31 August 2019, the relevant date was due date for annual returns, i.e. 7 February 2020. From 1 September 2019, the relevant date is defined as the due date for GSTR3B for the month, hence it has to be looked at for every month from July to March 2018. We can take a position that provision that existed till 31 January 2019 is applicable for refund for FY1718. Hence due date will be 2 years from 31 March 2018, which will be 31 March 2020. Since this due date is falling in COVID period, it has been extended to 31 August 2020. If the portal is not accepting application for July 2017, you may file it under others category or file it manually and go on appeal if refund is rejected. Though it is disputable, you have a fair chance of success. Good luck....