Claiming GST Input Tax Credit

[Asked by Guest]

Dear All,

I am a exporter of services (without payment of GST) and as such I have some accumulated ITC which I am looking to file a refund claim.

My questions:

1. Can I file a refund claim of ITC for FY 2017-18 if I file the claim today?

2. Will the refund be based on GSTR-3B of GSTR-2A as in the initial months I have not claimed the input credit, however it is showing in GSTR-2A

3. A bank has deducted GST for services (2018-19) however it was uploaded by them in GST portal in next financial year (2018-20), In such case shall I file refund claim for this amounts in 2018-19?

AI Summary

GST input tax credit refund limited to ITC availed in GSTR 3B and invoices reflected in GSTR 2A, subject to time limits.
Exporters can claim refund of accumulated input tax credit only for tax periods in which credit was actually availed in Form GSTR 3B, subject to statutory time limits measured from invoice issue or receipt of foreign exchange; credits not availed within the limitation cannot be claimed, though they may be utilised to pay tax on exports and then refunded. Refunds are restricted to invoices uploaded by suppliers in GSTR 1 and reflected in the claimant's GSTR 2A, so absence of such entries generally bars refund sanction.