ITC refund on freight charges GST - export

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....TC refund on freight charges GST - export <br> Query (Issue) Started By: - KS Bhat Dated:- 4-12-2025 Goods and Services Tax - GST <br> Got 4 Replies <br> GST<br> <br> I am Exporter year 22-23 Total ITC from freight 100000 spread across the year Can i claim refund of the same in the month of Dec 2025 I do not have any local sales only export sales ITC claimed in 3B and matching with 2A/2B&nbsp;&nbs....

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....p; --Reply By: Sadanand Bulbule The Reply: Since you say your export period is 2022-23, by December 2025 it is already more than two years from the "relevant date" for most shipments. That means your refund claim for that unutilised ITC is likely time-barred under Section 54[1]. The question of matching 3B with 2A/2B does not play any favaourable game in this situaion. --Reply By: YAGAY andSUN ....

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.... The Reply: Under GST Rule 89, refund of unutilised ITC for export of goods without payment of tax must be filed within 2 years from the "relevant date," which is generally the date of export (shipping bill/LEO date). There is no restriction just because the ITC relates to FY 2022-23, and ITC on freight (if eligible and reflected in 2A/2B and claimed in GSTR-3B) can be included.] So, you may cla....

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....im the refund in December 2025 only if it falls within 2 years from the relevant export dates; otherwise, the claim becomes time-barred. --Reply By: KASTURI SETHI The Reply: Regarding computation of time limit for filing refund claim also focus on Clause (a) of Explanation 2 below sub-section 15 of Section 54 of CGST Act AND Clause (c) of sub-section 15 of Section 54 of CGST Act. Go into depth.....

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.... --Reply By: Shilpi Jain The Reply: You can consider doing your exports with payment of tax and set off this ITC and claim refund. Time limit issue of 2023 will not apply in this case. Time lmit of 2 years will start from date of the export that you do with payment of tax. <br>***<br> Discussion Forum - Knowledge Sharing....