Relevant date for GST refunds

Relevant date for common refunds

• Export of goods by sea or air: the date the ship or aircraft carrying the goods leaves India.
• Export of goods by land: the date the goods pass the frontier.
• Export of services: the date of receipt of payment in foreign exchange, or the invoice date where payment was received in advance.
• Unutilised ITC on zero-rated supplies under LUT: the due date for furnishing the return under Section 39 for the period in which the claim arises.
• Inverted duty structure: the due date for the return under Section 39 for the period in which the claim arises.
• Refund arising from an appellate or court order: the date of communication of that order.
• Tax paid provisionally: the date of adjustment of tax after final assessment.
• Any other case: the date of payment of tax.

Why it matters

A refund application filed even one day after two years from the relevant date can be rejected as time-barred. Many claims are lost because the business starts counting from the end of the financial year instead of the correct date. Rejected applications followed by a fresh filing also eat into the window, since the clock does not restart.

Build a refund calendar based on the relevant date of each export or each tax period, and file well before the deadline.

Get it handled for you

Refund stuck or rejected? We rebuild the claim, reply to deficiency memos and follow up with the refund officer in writing. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.