https://www.taxtmi.com/forum/issue?id=116605 Refund claims for IGST paid on exported services must be filed within two years from the relevant date applicable to each supply. Where services were completed before receipt of consideration, the relevant date is the date of receipt of payment in convertible foreign exchange (or permitted rupee receipt); for advance payments it is the invoice date. If none of the specified relevant dates can be determined, the fallback is the date of payment of tax. Refunds are filed by tax period, and tax period bunching of successive periods is permitted under prescribed administrative circulars. en-us Fri, 07 Aug 2020 13:40:25 +0530 Thu, 23 Jan 2025 15:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116605 Refund claims for IGST paid on exported services must be filed within two years from the relevant date applicable to each supply. Where services were completed before receipt of consideration, the relevant date is the date of receipt of payment in convertible foreign exchange (or permitted rupee receipt); for advance payments it is the invoice date. If none of the specified relevant dates can be determined, the fallback is the date of payment of tax. Refunds are filed by tax period, and tax period bunching of successive periods is permitted under prescribed administrative circulars. Discussion-Forum GST Fri, 07 Aug 2020 13:40:25 +0530 https://www.taxtmi.com/forum/issue?id=116605