https://www.taxtmi.com/forum/issue?id=120634 Refund of unutilised input tax credit on freight for exports must be claimed within two years from the relevant export date (typically shipping bill/LEO). Late claims are time barred regardless of GSTR 3B/2A matching. The computation of the two year limitation depends on statutory explanations defining the relevant date. Alternatively, exporters may opt to export with payment of tax, utilise ITC, and claim refund, in which case the limitation period runs from the date of those taxable exports. en-us Thu, 04 Dec 2025 10:52:55 +0530 Sat, 06 Dec 2025 07:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120634 Refund of unutilised input tax credit on freight for exports must be claimed within two years from the relevant export date (typically shipping bill/LEO). Late claims are time barred regardless of GSTR 3B/2A matching. The computation of the two year limitation depends on statutory explanations defining the relevant date. Alternatively, exporters may opt to export with payment of tax, utilise ITC, and claim refund, in which case the limitation period runs from the date of those taxable exports. Discussion-Forum GST Thu, 04 Dec 2025 10:52:55 +0530 https://www.taxtmi.com/forum/issue?id=120634