gst refund

[AFREEN SHAIKH]

can we take refund of IGST paid on export through ITC we export without payment of IGST and we had applied for refund of itc on purchase but our ITC refund got rejected cz it was time barred now that itc is again credited in credit ledger .. now can we charge IGST on export and pay liability through ITC and take refund of IGST ?? if yes ,What all documents are required ?? does officer later on ask GSTR-2A and other documents ?? can he reject refund on the basis that ITC refund was already rejected cz it was time barred?? Thank you

AI Summary

Refund of IGST on Exports via ITC Allowed if Previously Eligible, Despite Earlier Rejection for Time-Barred Application. A participant in a discussion forum inquired about claiming a refund of Integrated Goods and Services Tax (IGST) paid on exports through Input Tax Credit (ITC) after a previous ITC refund application was rejected for being time-barred. Respondents advised that claiming a refund via IGST payment on future exports is permissible if the ITC was eligible under the law. They emphasized referring to specific circulars and rules for guidance on the procedure, noting that earlier rejection of the ITC refund does not affect the current eligibility. The discussion highlighted the importance of proper documentation and adherence to procedural requirements.