https://www.taxtmi.com/forum/issue?id=116702 Clerical misclassification of zero-rated exports in GSTR-3B can block automatic IGST refunds; rectification by the jurisdictional officer and use of the shipping bill as a deemed refund application may enable refund processing if statutory return conditions are met. Time limitation under refund provisions remains applicable, administrative officers cannot grant time-barred refunds, and appellate or Customs remedies and alternative portal mechanisms are the practical routes for relief. en-us Thu, 10 Sep 2020 04:11:06 +0530 Thu, 23 Jan 2025 15:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116702 Clerical misclassification of zero-rated exports in GSTR-3B can block automatic IGST refunds; rectification by the jurisdictional officer and use of the shipping bill as a deemed refund application may enable refund processing if statutory return conditions are met. Time limitation under refund provisions remains applicable, administrative officers cannot grant time-barred refunds, and appellate or Customs remedies and alternative portal mechanisms are the practical routes for relief. Discussion-Forum GST Thu, 10 Sep 2020 04:11:06 +0530 https://www.taxtmi.com/forum/issue?id=116702