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

Time bar for IGST refund: two year limitation from the relevant date bars late export service refund claims.
Refund claims for IGST on exported services must be filed under the CGST refund framework applied to IGST refunds, and are subject to a two year limitation measured from the relevant date applicable to that refund category. Pandemic era compliance relaxations do not generally extend the two year period that expired before the relief window. Exceptional reliefs may be available in narrowly defined factual situations such as proven portal technical glitches, but successful late claims typically require strong factual records or litigation.