https://www.taxtmi.com/forum/issue?id=116650 Exporters can claim refund of accumulated input tax credit only for tax periods in which credit was actually availed in Form GSTR 3B, subject to statutory time limits measured from invoice issue or receipt of foreign exchange; credits not availed within the limitation cannot be claimed, though they may be utilised to pay tax on exports and then refunded. Refunds are restricted to invoices uploaded by suppliers in GSTR 1 and reflected in the claimant's GSTR 2A, so absence of such entries generally bars refund sanction. en-us Fri, 21 Aug 2020 23:22:31 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116650 Exporters can claim refund of accumulated input tax credit only for tax periods in which credit was actually availed in Form GSTR 3B, subject to statutory time limits measured from invoice issue or receipt of foreign exchange; credits not availed within the limitation cannot be claimed, though they may be utilised to pay tax on exports and then refunded. Refunds are restricted to invoices uploaded by suppliers in GSTR 1 and reflected in the claimant's GSTR 2A, so absence of such entries generally bars refund sanction. Discussion-Forum GST Fri, 21 Aug 2020 23:22:31 +0530 https://www.taxtmi.com/forum/issue?id=116650