Statement 3 in GST Refund Application Query

[Anil Mishra]

Dear Experts,

1. Law - Refund of ITC on export of services without payment of tax is to be filed on basis of payment received during the relevant refund application period. 

2. Query - However, Export invoice was reported in an earlier tax period (for e.g. July) but forex payment is received in in later period (for e.g. August). (RFD 01 for July already filed). Now in such cases, whether while filing RFD 01 for August, wouldnt statement 3 give error that invoice is not matching as per GSTR 1 of August?

AI Summary

Refund of ITC on export of services can be claimed in the period of forex realization if invoice details match.
Refund of input tax credit on export of services without payment of tax is claimed in the period of foreign exchange realization; an invoice reported in an earlier GSTR-1 period may be included in Statement 3 of RFD-01 for the realization period if invoice details exactly match the original GSTR-1 and the portal will not error. If an invoice was omitted earlier, the remedy is filing a manual refund under Rule 97A or a supplementary refund application under the "Others" category, or clubbing months for a consolidated refund.