GST REFUND - ITC

Hi, What is the remedy to get GST ITC refund for export service, if we have crossed the 2 yrs timeline? How to get the refund? Is any other option is available? If so pl advice

rgds

sakthi

Replies (1)

Refund for Export of services out of India:

Relevant date for refund of tax paid in respect of services, inputs or input services used in such services is, within 2 years, from the date,

  • When the payment is received in convertible foreign exchange (or in Indian Rupees as permitted by RBI) for the services, where the supply of services had been completed
  • When the invoice is issued where the payment for the services received in advance.

Thus after the expiry of said period refund cannot be applied. However, the same can be utilised against outward supply for subsequent periods.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 14 November 2026
Article Assistant

Jitendra Agarwal & Associates

Bengaluru

CA Inter

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
Featured 07 November 2026
Paid Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
14 November 2026
Manager - Indirect Tax (GST)

Westbridge Consulting LLP

New Delhi

CA

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
30 October 2026
Asst Manager Accounts

Goodwin Pumps India Pvt Ltd

Chengalpattu

CA Inter

View Details
Company
12 November 2026
Auditor

Oz Taxation

Vijayawada

Graduate (Any)

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details