{"id":72214,"date":"2025-08-04T08:28:21","date_gmt":"2025-08-04T02:58:21","guid":{"rendered":""},"modified":"2025-08-04T08:28:21","modified_gmt":"2025-08-04T02:58:21","slug":"limitation-for-tax-refund-claims-starts-from-igst-deposit-date-under-section-77-and-rule-19-1a","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72214","title":{"rendered":"Limitation for Tax Refund Claims Starts from IGST Deposit Date Under Section 77 and Rule 19(1A)"},"content":{"rendered":"<p>Limitation for Tax Refund Claims Starts from IGST Deposit Date Under Section 77 and Rule 19(1A)<br \/>Case-Laws<br \/>GST<br \/>The HC held that the limitation period for claiming a refund of excess taxes paid under Section 77 of the BGST\/CGST Act, 2017, read with Section 19 of the IGST Act and Rule 19(1A), commences from the date of deposit of the tax under the IGST Act, not from the date of SGST and CGST deposit. The Respondent authority erred in computing limitation from January 2018, rendering the st<\/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=91229\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Limitation for Tax Refund Claims Starts from IGST Deposit Date Under Section 77 and Rule 19(1A)Case-LawsGSTThe HC held that the limitation period for claiming a refund of excess taxes paid under Section 77 of the BGST\/CGST Act, 2017, read with Section 19 <\/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-72214","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72214","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=72214"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72214\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}