https://www.taxtmi.com/forum/issue?id=121063 GST paid on transactions subsequently found exempt or non-taxable under a favourable advance ruling may generally be recovered through a refund claim under Section 54, subject to the two-year limitation period and unjust-enrichment requirements. Historical GST should not ordinarily be adjusted by reducing liability in a later GSTR-3B, as this does not generally substitute for the statutory refund process. Where limitation has expired, constitutional or writ remedies may require fact- and jurisdiction-specific examination. en-us Mon, 10 Aug 2026 17:16:52 +0530 Sun, 23 Aug 2026 05:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121063 GST paid on transactions subsequently found exempt or non-taxable under a favourable advance ruling may generally be recovered through a refund claim under Section 54, subject to the two-year limitation period and unjust-enrichment requirements. Historical GST should not ordinarily be adjusted by reducing liability in a later GSTR-3B, as this does not generally substitute for the statutory refund process. Where limitation has expired, constitutional or writ remedies may require fact- and jurisdiction-specific examination. Discussion-Forum GST Mon, 10 Aug 2026 17:16:52 +0530 https://www.taxtmi.com/forum/issue?id=121063