https://www.taxtmi.com/forum/issue?id=116669 A taxpayer received partial GST refund and a time-bar rejection for earlier periods; advisers recommended seeking administrative re-credit of the rejected ITC to the electronic ledger rather than filing an appeal, because re-credit is quicker and appeals are weak where time-bar is asserted. It was noted that utilisation of Input Tax Credit is not time-barred, so re-credited ITC may be applied against future tax liabilities. A further query questions whether such re-credited ITC can be used to pay IGST on exports and then claim refund of those IGST payments. en-us Thu, 27 Aug 2020 22:34:23 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116669 A taxpayer received partial GST refund and a time-bar rejection for earlier periods; advisers recommended seeking administrative re-credit of the rejected ITC to the electronic ledger rather than filing an appeal, because re-credit is quicker and appeals are weak where time-bar is asserted. It was noted that utilisation of Input Tax Credit is not time-barred, so re-credited ITC may be applied against future tax liabilities. A further query questions whether such re-credited ITC can be used to pay IGST on exports and then claim refund of those IGST payments. Discussion-Forum GST Thu, 27 Aug 2020 22:34:23 +0530 https://www.taxtmi.com/forum/issue?id=116669