Time limit for claiming refund Export: Section 54

https://salestaxservicetax.com/time-limit-for-claiming-refund-export-section-54/

  1. Apply for refund before expiry of TWO YEARS from the date of :
  2. When Goods loaded at ship / aircraft or leave India;
  3. When Goods cross custom barrier if it is export by road;
  4. When Goods dispatched for the destination for exported through Post Office.
  5. UNO or Multi Financial Institution and Organisation ,United Nations (Privileges and Immunities) Act,1947, Consulate or embassies as notified U/s 55 make an application before expiry of Six months;
  6. Deemed export within 2 years from the filling of return of deemed export
  7. Export without advance payment within 2 years from receipt of proceed in convertible foreign exchange;
  8. Export of service against advance payment within 2 years from the issue of invoice.
  9. When refund of unutilised input tax credit arises U/S 54(3)
  10. Any other person (other then supplier)

Time limit for claiming refund Export: Section 54

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