GST REFUND time barred

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A 100% exporter had their GST refund applications for 2017-18 and 2018-19 rejected as time-barred. The refund was returned to their credit ledger. They later claimed ITC refunds for 2020-21 and 21-22 via IGST on export bills. Now, with the business discontinued, they need to know how to claim the earlier refunds, including whether RFD-01 is still applicable for IGST exports.

ESMAIL SITABKHAN

ESMAIL SITABKHAN (Querist)
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29 September 2025 In case of 100% exporter - refund application for the year 2017-18 and 2018-19 was rejected on the ground that it was timed barred application refund amount was transferred back to credit ledger A/c thereafter. in 2020-21 and 21-22 we claim ITc refund through IGST on export bill after that there was a downfall of export business and since last two year NIl return is filed and he has discountinued export business. Now how to claim that refund???? if we cancel GST Number how to claim GST refund?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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29 September 2025 File an application for cancellation of GST registration (Form REG-16).
Before final order is passed, file RFD-01 selecting "Refund on account of cancellation of registration".
Refund of balance in credit ledger should be processed (subject to scrutiny).

ESMAIL SITABKHAN

ESMAIL SITABKHAN (Querist)
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30 September 2025 BUT RFD-01 IS FOR THOSE WHO DOES NOT CHARGE IGST??? WE EXPORTED WITH IGST IN LAST 20-21 AND 21-22 BEFORE THAT WE HAD EXPORTED UNDER LUT. SO RFD-01 IS STILL VALID???

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