- Refund of tax paid on goods exported –
- Date when the ship or the aircraft leaves India or goods pass the customs frontier or dispatched by concerned Post Office to a place outside India
- Refund of unutilized input tax credit accumulated due to exports including zero rated supplies – end of the financial year in which such claim for refund arises;
- Deemed exports supply of goods – the date on which the return relating to such deemed exports is furnished.
- Refund of tax paid on such services exported itself or tax paid on inputs/input service
- Date of receipt of payment in convertible foreign exchange (If received in Advance – date of issue of invoice).