According to Section 54 of CGST Act, an application for claiming refund of any tax and interest can be made before the expiry of two years from the relevant date. Here there is a question of what the relevant date is. Don’t worry, the Act further provides an explanation for the relevant date for various activities for which the refund is claimed. However there is no time limit for claiming refund of cash available in the Electronic Cash Ledger provided the returns are furnished under Section 39.
Source Taxguru
