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of <h1>GST Refund Claims: Exporters Can Claim for Multiple Months or Quarters, But Not Across Financial Years Per Circular 125/44/2019-GST.</h1> The procedures and regulations regarding the filing of refund applications under the GST framework. It clarifies that exporters can file refund claims for one or multiple calendar months or quarters, but these claims cannot span different financial years. Circular No. 125/44/2019-GST maintains this restriction, although a court order temporarily stayed its application. The document also addresses issues faced by merchant exporters and clarifies that restrictions on clubbing tax periods across financial years have been removed. Casual and non-resident taxable persons must claim refunds in their final return, not monthly or quarterly.
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