Within what period from the relevant date must an application for refund ordinarily be made under Section 54(1) of the CGST Act, 2017?
Question and options
Within what period from the relevant date must an application for refund ordinarily be made under Section 54(1) of the CGST Act, 2017?
180 days
One year
Three years
Two years
Answer and explanation
Correct answer: D - Two years
Section 54(1) of the CGST Act, 2017 requires a refund application to be made before the expiry of two years from the relevant date, defined in the Explanation to section 54. One year was the period under the earlier central excise and service tax law, not under GST.
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