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The CGST Act provides for a statutory limitation period of two years from the relevant date specified for each of the circumstances within which the refund application may be made. Claims for refund for any tax period may be made monthly/quarterly/half-yearly/annually or may even combine multiple financial years provided the application is filed within the statutory time limit.

The two-year statutory time limit is not applicable in respect of the refund of any excess balance in electronic cash ledgers, and the doctrine of unjust enrichment is not applicable in such cases.

Note: As a COVID-19 relief measure in India, the period from 1 March 2020 to 28 February 2022 has been excluded from the statutory limitation period for filing a refund application (pursuant to Notification No 13/2022 Central Tax (dated 5 July 2022), amending Principal Notification No 35/2020 Central Tax).

Applicants must prove, by way of documentary evidence prescribed in the CGST Rules, their entitlement to a refund and that the amount of tax, interest or any other amount paid in relation to which the refund is claimed was collected