https://www.taxtmi.com/circulars?id=71239 Refund of accumulated input tax credit for tax periods from January 2022 onwards is restricted to credit reflected in FORM GSTR-2B for the relevant or preceding tax periods and otherwise available to the applicant; previously disposed claims are not reopened. Exporters who subsequently export goods or realise export-service payment after the bond or Letter of Undertaking time limits may claim otherwise admissible refund of unutilised input tax credit and integrated tax paid, but not interest. Exported-goods value in adjusted total turnover follows the rule 89(4) Explanation. en-us Fri, 27 Oct 2023 00:00:00 +0530 Thu, 10 Sep 2026 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71239 Refund of accumulated input tax credit for tax periods from January 2022 onwards is restricted to credit reflected in FORM GSTR-2B for the relevant or preceding tax periods and otherwise available to the applicant; previously disposed claims are not reopened. Exporters who subsequently export goods or realise export-service payment after the bond or Letter of Undertaking time limits may claim otherwise admissible refund of unutilised input tax credit and integrated tax paid, but not interest. Exported-goods value in adjusted total turnover follows the rule 89(4) Explanation. Circulars GST - States Fri, 27 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71239