https://www.taxtmi.com/forum/issue?id=116869 ITC may be claimed and, once reflected in the Electronic Credit Ledger (ECL), utilised without a general expiry, but credit must be taken into the ECL within the prescribed window. Accumulated ITC from exports may be set off against domestic outward supply liabilities if refund is not claimed; refund claims are subject to a statutory time limitation measured from the relevant date. en-us Tue, 24 Nov 2020 15:49:33 +0530 Thu, 23 Jan 2025 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116869 ITC may be claimed and, once reflected in the Electronic Credit Ledger (ECL), utilised without a general expiry, but credit must be taken into the ECL within the prescribed window. Accumulated ITC from exports may be set off against domestic outward supply liabilities if refund is not claimed; refund claims are subject to a statutory time limitation measured from the relevant date. Discussion-Forum GST Tue, 24 Nov 2020 15:49:33 +0530 https://www.taxtmi.com/forum/issue?id=116869