Section 54(14) in The Jammu and Kashmir Goods and Services Tax Act, 2017
(14)Notwithstanding anything contained in this section, no refund under sub- section (5) or sub-section (6) shall be paid to an applicant if the amount is less than one thousand rupees.Explanation. - For the purposes of this section -(I)"refund" includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilized input tax credit as provided under sub-section (3).(II)"relevant date" means -(a)in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods, -(i)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; or(ii)if the goods are exported by land, the date on which such goods pass the frontier; or(iii)if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;(b)in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;(c)in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of -(i)receipt of payment in convertible foreign exchange, where the supply of services had been completed prior to the receipt of such payment; or(ii)issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;(d)in case where the tax becomes refundable as a consequence of judgement, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgement, decree, order or direction;(e)in the case of refund of unutilized input tax credit under sub-section (3) , the end of the financial year in which such claim for refund arises;(f)in the case where tax is paid provisionally under this Act or the rules made thereunder, the date of adjustment of tax after the final assessment thereof;(g)in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and(h)in any other case, the date of payment of tax.
