Dear Sir, One of my client engaged in Export sale(Export without payment of tax) my question is whether we can apply for refund of the period 2017-18 now under export without payment of tax?

Reply—The GST Law requires that every claim for refund is to be filed within 2 years from the Relevant date (section 54 of CGST Act). Refund of financial year 2017-18 cannot be claimed now.

In the case of goods exported out of India where a refund of tax paid is available in respect of 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 dispatch of goods by the Post Office concerned to a place outside India

Calculate the duration of 2 years from applicable Relevant date accordingly.