please let me know the relevant date for applying refund on account of excess GST paid (i.e 18% instead of 12%). This happened for the FY 2017-18 and 2018-19.
whether relevant date to be 2 years from the date of payment to considered or what?
19 August 2021
As per Section 54 of CGST Act, refund of tax may be claimed by making an application before the expiry of two years from the relevant date.
"Relevant date" means in your case is the date on when the tax is paid.
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