TaxTMI 
TaxTMI 
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
ITC refund on freight charges GST - export
04 Dec 2025 
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ITC on export freight must be claimed within two years from the export date; matching does not extend the time.
Refund of unutilised input tax credit on freight for exports must be claimed within two years from the relevant export date (typically shipping bill/LEO). Late claims are time barred regardless of GSTR 3B/2A matching. The computation of the two year limitation depends on statutory explanations defining the relevant date. Alternatively, exporters may opt to export with payment of tax, utilise ITC, and claim refund, in which case the limitation period runs from the date of those taxable exports. (AI Summary)
Refund of unutilised input tax credit on freight for exports must be claimed within two years from the relevant export date (typically shipping bill/LEO). Late claims are time barred regardless of GSTR 3B/2A matching. The computation of the two year limitation depends on statutory explanations defining the relevant date. Alternatively, exporters may opt to export with payment of tax, utilise ITC, and claim refund, in which case the limitation period runs from the date of those taxable exports. (AI Summary)