gst refund on export of services

[satbir singhwahi]

Refund for Export of Services was filed on 05/03/2021 . It was duly acknowledged vide FORM-GST-RFD-02 on 10/03/2021.Now after lapse of stipulated time period for issue of refund it has been wrongly rejected on 19/10/2021.pls guide.

AI Summary

Guidance on GST refund rejection: Appeal advised, emphasize ARN date, and consider Rule 90(2) for timely reapplication. A user sought guidance on a rejected GST refund for export services initially filed on March 5, 2021, and acknowledged on March 10, 2021. The rejection occurred on October 19, 2021. Respondents advised appealing the decision and emphasized the importance of the Application Reference Number (ARN) filing date. They referenced Rule 90(2) of the CGST Rules and Circular No.125/44/2019-GST, which clarifies that a rectified refund application must be submitted within two years of the relevant date. Additional advice included checking the date of foreign exchange receipt and considering time exclusions when refiling after a rejection.