https://www.taxtmi.com/forum/issue?id=113310 Refund of input tax credit is unavailable when GST paid in one tax period relates to exports invoiced in a subsequent period because the refund rules' eligibility formula assesses entitlement against outward supplies in the same period, producing a nil refund; administrative remedies suggested include manual refund application to the jurisdictional Commissioner and representations to the GST Council to remedy procedural gaps for IGST refunds. en-us Tue, 16 Jan 2018 20:14:49 +0530 Thu, 23 Jan 2025 15:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113310 Refund of input tax credit is unavailable when GST paid in one tax period relates to exports invoiced in a subsequent period because the refund rules' eligibility formula assesses entitlement against outward supplies in the same period, producing a nil refund; administrative remedies suggested include manual refund application to the jurisdictional Commissioner and representations to the GST Council to remedy procedural gaps for IGST refunds. Discussion-Forum GST Tue, 16 Jan 2018 20:14:49 +0530 https://www.taxtmi.com/forum/issue?id=113310