https://www.taxtmi.com/forum/issue?id=120605 Accumulated ITC from past domestic taxable supplies cannot be refunded merely by reclassifying past supplies as exports. IGST paid under reverse charge on imported services is refundable subject to statutory conditions. Refund claims must be filed within two years from the relevant date. Alternatively, supplies may be made zero rated by paying IGST and then claiming refund of unutilized ITC; filing frequency (monthly or quarterly) may be chosen so long as claims fall within the two year limit. Consider whether export conditions, including receipt in convertible foreign exchange, are satisfied. en-us Thu, 20 Nov 2025 13:29:54 +0530 Sun, 07 Dec 2025 15:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120605 Accumulated ITC from past domestic taxable supplies cannot be refunded merely by reclassifying past supplies as exports. IGST paid under reverse charge on imported services is refundable subject to statutory conditions. Refund claims must be filed within two years from the relevant date. Alternatively, supplies may be made zero rated by paying IGST and then claiming refund of unutilized ITC; filing frequency (monthly or quarterly) may be chosen so long as claims fall within the two year limit. Consider whether export conditions, including receipt in convertible foreign exchange, are satisfied. Discussion-Forum GST Thu, 20 Nov 2025 13:29:54 +0530 https://www.taxtmi.com/forum/issue?id=120605