Refund of GST

[Kaustubh Karandikar]

What is the time limit for filing refund claim in case of

1) Export of goods on payment of GST under claim for refund

2) Refund of accumulated ITC on account of Export of goods without payment of GST under LUT

3) Refund of ITC on account of inverted duty structure

4) Refund of GST wrongly paid excess

5) Refund of GST wrongly paid under wrong head i.e. CGST + SGST instead of IGST and vice – a – versa after again paying the GST under the correct head?

AI Summary

Understand GST Refund Time Limits: Export, Accumulated ITC, and Wrongly Paid GST Explained. File within Two Years. A forum participant inquired about the time limits for filing GST refund claims in various scenarios, including the export of goods with and without payment of GST, refund of accumulated ITC, and corrections of wrongly paid GST. The response indicated that for exports, the refund claim should be filed within two years from the relevant date, defined by the mode of export. For accumulated ITC and inverted duty structure, claims can be filed at the end of the tax period. For wrongly paid GST, claims should be filed within two years from the tax payment date.