Relevant date for Computation of Period of limitation for filing Refund Application u/s 54 of CGST Act is date of Receipt of Payment in Convertible Foreign Exchange: Madras HC [Read Order]

The relevant date for computation of period of limitation for filing refund application u/s 54 of CGST Act is the date of receipt of payment in the convertible foreign exchange, rules Madras HC
By Kalyani B. Nair - On January 16, 2024 7:02 pm - 2 mins read
Relevant Date - Computation of Period of Limitation - Refund Application - CGST Act - taxscan

In a recent decision the Madras High Court observed that the relevant date for computation of period of limitation for filing refund application under Section 54 of the Central Goods and Service Tax Act, 2017 (CGST Act) is the date of receipt of payment in convertible foreign exchange. The petitioner is a Business Process Outsourcing…

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