we have appeared for gst audit for the period 2017-18 and 2018-19 and they have raised demand for wrong head tax payment of Rs.620154 and we have paid the same through Drc-03 and they also told claim refund for the same which already debited through gstr3b in march 2019. and we have received audit report on 01.04.2021 after we have filed refund application on ground gst assessment but the gst officer rejected our refund application for the reason which is beyond two years as per Sec 54 (1) of CGST Act (time is elapsed to apply refund application) But my question is we have received audit report on april 2021 how can we apply refund
Thank you very much
You have to approach Appellate Authorities or directly to the High Court by filing a Writ Petition seeking necessary reliefs. You may not get justice from the same officer but you can get some justice from Appellate Authority and ultimately you will get full justice if you approach High Court.
I could have explained more if background is known to me.
The limitation period that applies for an application of a tax refund is 2 years irrespective of the fact that you have received an audit report before or after the refund application.