GST refund of missed Bills

[Bipin Parmar]

Dear Experts,

We applied for GST refund on export of services with payment of tax for the period May to Jun 2024. However, we missed to claim the refund for Jun-24. Bills. We cannot apply twice for the same month of the GST portal. There is no domestic supply. Any remedy available?

Thanks

Bipin

AI Summary

GST refund procedure: include missed export service invoices in the next period's refund claim with supporting declaration.
Primary practical remedy is to include the inadvertently omitted export invoices in the subsequent period's refund application, provided the invoices were not previously claimed, export proceeds meet prescribed realisation timelines, and the invoices are clearly declared in the annexures and statement accompanying the refund; attach a covering letter explaining the omission. If the prior refund application is pending, withdrawal and re filing to include missed invoices is possible until sanction. Where portal constraints persist, approach the jurisdictional refund officer for manual intervention or a direction to permit inclusion in the next filing period.