https://www.taxtmi.com/forum/issue?id=118373 If ITC was previously availed and remains in the electronic credit ledger without use for outward liability, a refund can be pursued by filing RFD 01 with required documents (export invoices, FIRC, ITC reconciliation with Form 2B, CA certificate where applicable); if the primary time limited refund route has lapsed, the alternate time barred IGST refund route may be used. ITC not claimed in GSTR 3B can only be claimed from the operative date (from April 2022), with earlier periods' ITC lapsing and requiring reversal to expense. Re invoicing with GST and utilising accumulated credit is a commercial alternative where refund is time barred. en-us Sun, 12 Feb 2023 11:16:57 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118373 If ITC was previously availed and remains in the electronic credit ledger without use for outward liability, a refund can be pursued by filing RFD 01 with required documents (export invoices, FIRC, ITC reconciliation with Form 2B, CA certificate where applicable); if the primary time limited refund route has lapsed, the alternate time barred IGST refund route may be used. ITC not claimed in GSTR 3B can only be claimed from the operative date (from April 2022), with earlier periods' ITC lapsing and requiring reversal to expense. Re invoicing with GST and utilising accumulated credit is a commercial alternative where refund is time barred. Discussion-Forum GST Sun, 12 Feb 2023 11:16:57 +0530 https://www.taxtmi.com/forum/issue?id=118373