CAN GST REFUND BE CLAIMED

This discussion clarifies that while a GST refund for input tax credit (ITC) from a past financial year (like FY 18-19) might be time-barred for direct refund, the ITC itself can still be utilised. You can offset your outstanding GST output liability in the current financial year (FY 19-20) using the input tax credit from the previous year. However, direct refunds of accumulated ITC are generally only permissible for exports or in cases of an inverted duty structure.