https://www.taxtmi.com/article/detailed?id=13505 Refund claims of IGST on exported goods must be filed within two years from the relevant date-for exported goods generally the date the ship or aircraft carrying the goods leaves India-and applications filed after that statutory period are liable to be rejected as time barred; procedural requirements like filing Form GSTR 1 and administrative circulars affect timing but do not supplant the statute, and rejected refunds may be re credited to the taxpayer's electronic ledger. en-us Sat, 08 Feb 2025 11:19:37 +0530 Sat, 08 Feb 2025 11:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13505 Refund claims of IGST on exported goods must be filed within two years from the relevant date-for exported goods generally the date the ship or aircraft carrying the goods leaves India-and applications filed after that statutory period are liable to be rejected as time barred; procedural requirements like filing Form GSTR 1 and administrative circulars affect timing but do not supplant the statute, and rejected refunds may be re credited to the taxpayer's electronic ledger. Articles Goods and Services Tax - GST Sat, 08 Feb 2025 11:19:37 +0530 https://www.taxtmi.com/article/detailed?id=13505