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GST Refund

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What procedure need to be followed to claim the refund of IGST paid on export of services/goods after the time period of 2 years.
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As per section 54(1) of the CGST 2027 ,you have to file application of refund before expiry of two years from the relevant date.

please  correct  CGST  act  2017  instead  of  2027  typing  mistake .  


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