Refund of IGST paid on export of services

[Archna Gupta]

Dear Experts

Please suggest if there is any way to file refund of IGST if two years have expired from the date of receiving the amount in foreign currency or is there any extension for filing refund if two years expired in February 2020. Please reply.

Regards

Archna Gupta

AI Summary

Filing IGST Refund on Export Services Challenged by Strict Two-Year Deadline; No Extensions Allowed Under Current Law. A user inquired about the possibility of filing a refund for Integrated Goods and Services Tax (IGST) paid on export services after two years had lapsed from receiving payment in foreign currency. Responses from various experts indicated that the two-year time limit is strict and generally non-negotiable, with no current provisions for extensions. Some suggested monitoring for any legal changes or case law that might allow exceptions. Others noted that the issue might require an appeal to higher courts if significant amounts are involved. The discussion also touched on relevant sections of the GST and IGST Acts, emphasizing the importance of adhering to statutory deadlines.