https://www.taxtmi.com/reply=120131 Refund of input tax credit on export of services without payment of tax is claimed in the period of foreign exchange realization; an invoice reported in an earlier GSTR-1 period may be included in Statement 3 of RFD-01 for the realization period if invoice details exactly match the original GSTR-1 and the portal will not error. If an invoice was omitted earlier, the remedy is filing a manual refund under Rule 97A or a supplementary refund application under the "Others" category, or clubbing months for a consolidated refund. en-us Wed, 11 Jun 2025 12:35:04 +0530 Sat, 14 Jun 2025 15:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/reply=120131 Refund of input tax credit on export of services without payment of tax is claimed in the period of foreign exchange realization; an invoice reported in an earlier GSTR-1 period may be included in Statement 3 of RFD-01 for the realization period if invoice details exactly match the original GSTR-1 and the portal will not error. If an invoice was omitted earlier, the remedy is filing a manual refund under Rule 97A or a supplementary refund application under the "Others" category, or clubbing months for a consolidated refund. Discussion-Forum GST Wed, 11 Jun 2025 12:35:04 +0530 https://www.taxtmi.com/reply=120131