ITC refund on freight charges GST - export

[KS Bhat]

I am Exporter year 22-23 Total ITC from freight 100000 spread across the year Can i claim refund of the same in the month of Dec 2025 I do not have any local sales only export sales ITC claimed in 3B and matching with 2A/2B  

AI Summary

Time-Barred GST Refund on Zero-Rated Exports and Alternate Route via Section 54 and Rule 89 Utilisation An exporter with only zero-rated export supplies and input tax credit (ITC) of ?1,00,000 on freight for FY 2022-23 seeks to claim GST refund in December 2025. Respondents note that refund of unutilised ITC on exports without payment of tax must be filed within two years from the 'relevant date' under Section 54 and Rule 89, generally the shipping bill/LEO date. If December 2025 is beyond two years from those dates, the refund is time-barred. Freight ITC is otherwise eligible if in GSTR-2A/2B and claimed in GSTR-3B. One view suggests considering future exports with payment of tax, utilising existing ITC and then claiming refund, restarting the two-year period from those taxable exports.