Time limit for refund on export of services

Refund must be filed within two years from the relevant date under Sec 54(1). For export of services, the relevant date is the date of receipt of payment in foreign exchange where payment comes after the invoice, or the invoice date where payment was received in advance.

If you raised an invoice on 10 March 2024 and received payment on 5 May 2024, the two years run from 5 May 2024, so file by 4 May 2026. The portal does not stop late claims, but the officer will reject them as time barred. Track the relevant date per invoice, not per quarter, because one late invoice can sit inside an otherwise valid claim.