GST REFUND DOUBT

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This discussion clarifies the time limit for claiming GST Input Tax Credit (ITC) refunds, particularly for exports made without payment of tax under Letter of Undertaking (LUT). The general time limit is two years from the shipping bill date for goods and two years from the BRC date for services. An extension has been provided until 30th August, as detailed in Notification No. 56/2020, addressing potential COVID-19 related delays.

ARCHANA

ARCHANA

(Querist)
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02 July 2020 Sir,

What is the Time limit for GST ITC Refund claim, Exports without payment of Tax under LUT, any extension given for refunds for covid-19 reasons

Please clarify above

Thanking you,

CA Ankith Jain

CA Ankith Jain (Expert)
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03 July 2020 The general time limit is 2 yrs from the date of shipping bill in case of goods and 2 yrs from date of BRC for services. The due date has been extended upto 30th Aug, you could go through Notification no.56/2020.

ARCHANA

ARCHANA

(Querist)
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06 July 2020 Thank you sir for your reply.

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