Relevant date for filing refund claim :
Refund is required to be filed with specified period from ‘relevant date’.
As per Explanation 2 to section 54 of CGST Act, “relevant date” means—
(a) in the case of goods exported out of India where a refund of tax paid is available in respect of the goods themselves or, as the case may be, the inputs or input services used in such goods, – (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of despatch of goods by Post Office concerned to a place outside India.
(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is filed.
(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of – (i) receipt of payment in convertible foreign exchange, where the supply of service had been completed prior to the receipt of such payment or (ii) issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice.
(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of Appellate Authority, Appellate Tribunal or any Court, the date of communication of such judgment, decree, order or direction.
(e) in the case of refund of unutilized input tax credit under section 54(3) of CGST Act, the end of the financial year in which such claim for refund arises.
(f) in the case where tax is paid provisionally under CGST Act or the rules made thereunder, the date of adjustment of tax after the final assessment thereof;
(g) in the case of a person, other than the supplier, the date of receipt of goods or services by such person; and
(h) in any other case, the date of payment of tax.