https://www.taxtmi.com/forum/issue?id=116564 Refund claims for IGST on exported services must be filed under the CGST refund framework applied to IGST refunds, and are subject to a two year limitation measured from the relevant date applicable to that refund category. Pandemic era compliance relaxations do not generally extend the two year period that expired before the relief window. Exceptional reliefs may be available in narrowly defined factual situations such as proven portal technical glitches, but successful late claims typically require strong factual records or litigation. en-us Thu, 23 Jul 2020 17:03:31 +0530 Thu, 23 Jan 2025 15:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116564 Refund claims for IGST on exported services must be filed under the CGST refund framework applied to IGST refunds, and are subject to a two year limitation measured from the relevant date applicable to that refund category. Pandemic era compliance relaxations do not generally extend the two year period that expired before the relief window. Exceptional reliefs may be available in narrowly defined factual situations such as proven portal technical glitches, but successful late claims typically require strong factual records or litigation. Discussion-Forum GST Thu, 23 Jul 2020 17:03:31 +0530 https://www.taxtmi.com/forum/issue?id=116564