{"id":71146,"date":"2025-03-18T12:37:08","date_gmt":"2025-03-18T07:07:08","guid":{"rendered":""},"modified":"2025-03-18T12:37:08","modified_gmt":"2025-03-18T07:07:08","slug":"limitation-period-for-gst-refund-claims-cannot-be-altered-by-circulars-or-retrospective-rule-amendments","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71146","title":{"rendered":"Limitation Period for GST Refund Claims Cannot Be Altered by Circulars or Retrospective Rule Amendments"},"content":{"rendered":"<p>Limitation Period for GST Refund Claims Cannot Be Altered by Circulars or Retrospective Rule Amendments<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed a petition seeking to extend the benefit of the proviso to Rule 90(3) of CGST Rules to exclude days between filing refund claims and issuance of deficiency memos for limitation calculation. The court determined that the petitioner&#39;s refund claims for zero-rated supplies (exports) made during July-September 2017 were filed within the statutory limitation <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86605\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Limitation Period for GST Refund Claims Cannot Be Altered by Circulars or Retrospective Rule AmendmentsCase-LawsGSTThe HC dismissed a petition seeking to extend the benefit of the proviso to Rule 90(3) of CGST Rules to exclude days between filing refund c<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71146","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71146","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71146"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71146\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}