APRIL 2019 GST REFUND CLAIM application has been filed just two days back. Now the assessing officer will reject the claim because of delayed submission the stipulated period being two years from the date of export. For example April 2019 should have been submitted latest by April 2021.
If the said application is rejected, can we file an appeal on the ground of COVAID & LOCKDOWN issues because of which the claim application was submitted after the stipulated period.
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