Q. Can refund application be filed any time or is there any restriction of time limit? A. Refund application can be filed within 2 years from the relevant date. The relevant date is different for different situations of refund such as: In case of refund under Inverted duty structure, due date of filing GSTR-3B for that particular month In case if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India. In case if the goods are exported by land, the date on which such goods pass the frontier. In case if the goods are exported by post, the date of dispatch of goods by the Post Office concerned to a place outside India.