https://www.taxtmi.com/forum/issue?id=120906 Computation of refund of accumulated input tax credit on zero-rated export of services under Section 54 of the CGST Act read with Rule 89(4) of the CGST Rules, where certain export invoices or foreign inward remittance certificates are stated to be time-barred under the limitation period. The discussion focuses on whether such time-barred export turnover can be treated as part of the refund formula when the taxpayer has only export turnover and no domestic turnover during the relevant period, and whether exclusion of that turnover from the numerator necessarily affects the denominator under the prescribed formula. en-us Thu, 07 May 2026 12:12:47 +0530 Wed, 20 May 2026 21:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120906 Computation of refund of accumulated input tax credit on zero-rated export of services under Section 54 of the CGST Act read with Rule 89(4) of the CGST Rules, where certain export invoices or foreign inward remittance certificates are stated to be time-barred under the limitation period. The discussion focuses on whether such time-barred export turnover can be treated as part of the refund formula when the taxpayer has only export turnover and no domestic turnover during the relevant period, and whether exclusion of that turnover from the numerator necessarily affects the denominator under the prescribed formula. Discussion-Forum GST Thu, 07 May 2026 12:12:47 +0530 https://www.taxtmi.com/forum/issue?id=120906