GST Refund

This discussion addresses how to claim a Goods and Services Tax (GST) refund for Integrated GST (IGST) paid on exported goods or services when the application is filed after the standard two-year period. It clarifies that Section 54(1) of the CGST Act 2017 typically requires filing within two years from the relevant date. The conversation aims to provide guidance or explore potential avenues for such delayed claims.