https://www.taxtmi.com/forum/issue?id=120576 A taxpayer who used input tax credit to pay output tax but later made the required cash payment can seek refund or re credit of the ITC used; practitioners advise the two year limitation for such refund/re credit is measured from the date of tax payment (the cash payment), though claims may invite departmental dispute and potential interest or penalties if the ITC was improperly used. en-us Fri, 31 Oct 2025 18:03:29 +0530 Tue, 11 Nov 2025 18:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120576 A taxpayer who used input tax credit to pay output tax but later made the required cash payment can seek refund or re credit of the ITC used; practitioners advise the two year limitation for such refund/re credit is measured from the date of tax payment (the cash payment), though claims may invite departmental dispute and potential interest or penalties if the ITC was improperly used. Discussion-Forum GST Fri, 31 Oct 2025 18:03:29 +0530 https://www.taxtmi.com/forum/issue?id=120576