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Refund of IGST paid on export of services, Goods and Services Tax - GST

Issue Id: - 116564
Dated: 23-7-2020
By:- Archna Gupta
Refund of IGST paid on export of services

  • Contents

Dear Experts

Please suggest if there is any way to file refund of IGST if two years have expired from the date of receiving the amount in foreign currency or is there any extension for filing refund if two years expired in February 2020. Please reply.


Archna Gupta

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Posts / Replies

Showing Replies 1 to 15 of 20 Records

1 Dated: 23-7-2020
By:- Mahir S

The 2 year period is to be counted from the relevant date.

2 Dated: 23-7-2020

No hope. Govt. is very strict regarding time bar limit.

3 Dated: 23-7-2020
By:- Mahir S

As of now, there is no way of filing such refunds.

However, you may keep yourself updated on any latest case law pertaining to the said issue or any clarification/circular from the department in the future.

4 Dated: 23-7-2020

This claim cannot be covered by even relaxation granted due to Covid-19. I do not think any case law or circular will help.

5 Dated: 24-7-2020
By:- Ganeshan Kalyani

Sir, it is a bitter truth that "ignorance of law is not an excuse". If by any way you justify that two years time limit to file refund application was not known, the law is not going to help. It is on a very rare and exceptional cases the relief is given. Like in the case of M/s. Bharti Airtel Limited = 2020 (5) TMI 169 - DELHI HIGH COURT, the Honorable High Court of New Delhi has allowed the petitioner to revise GSTR-3B for initial period of GST.

6 Dated: 24-7-2020
By:- Ganeshan Kalyani

Sir, due to this current situation, Govt. has relaxed the compliance (except some) falling between 20.03.2020 to 30.08.2020. However, the compliance need to be done on 31.08.2020.

7 Dated: 24-7-2020

But in this situation the date of filing claim expired in Feb.,20 before the Covid 19.

8 Dated: 24-7-2020

If the party decides to file refund claim which is time barred, the matter travel to the Supreme Court.

9 Dated: 24-7-2020
By:- Alkesh Jani


All the experts have explained the situation very well and I agree with the views. however, if the amount is considerable, you may file appeal to HC with proper ground and challenging the provisions of two years being ultra vires.

10 Dated: 24-7-2020
By:- Ganeshan Kalyani

Yes, sir the time period elapsed of the querist does not fall between the relaxation period.

11 Dated: 25-7-2020
By:- rajkumar shukla

some experts are of view that section 54(3) does not talk about relevant date therefore for claiming refund of IGST ,relevant date will not apply.Whatever be the relevant date,for claiming refund exports, since it is not mentioned in 54(3), it will not will apply only where it is mentioned like 54(1). refund can be claimed at the end of ANY TAX PERIOD.Relevant date is only for section 54(1)

12 Dated: 25-7-2020

No. Sir. Pl. read Explanation below sub-section (14) of Section 54 of CGST Act. Emphasis is on the words, "purposes" and "This Section". It is not 'purpose' rather it is 'purposes'. Thus the words, 'this section' and 'purposes' relate to all sub-sections/clauses of Section 54. This section means the whole Section 54. One cannot read sub Sections (1) and (3) 54 in isolation. The period of two years is for all types of refunds/rebates. The method of computation of two years differs but the refund claim has to be filed within is two years from the relevant date.

In this context, it is also expedient and necessary to go through the definition of 'refund'. Refund is also covered by Section 20 (xiii) of IGST Act which makes IGST applicable to CGST Act.

Explanation. - For the purposes of this section, -

(1) “refund” includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).

(2) “relevant date” means -

(a) ------------------

(i) ----------------

(ii) ------------------------

(iii) -----------------

(b) -------------------

c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of -

(i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India], where the supply of services had been completed prior to the receipt of such payment; or

(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;

13 Dated: 25-7-2020
By:- rajkumar shukla

The issue is still debatable one..the implication of relevant date would be those sections where ever it appears.words End of any tax period .repeat ANY loose relevance if two year period limitation is in voked.

14 Dated: 25-7-2020
By:- Alkesh Jani

Dear Experts,

The issue or query raised is with regards to IGST Paid on export of service, while Section 54(3) deals with refund of unutilized ITC, which is not applicable in the instant case. Therefore, Section 54(1) is applicable in the instant case and time limit of two years is applicable from the relevant date.

15 Dated: 25-7-2020
By:- rajkumar shukla

Agreed,and sorry.i missed this important aspect that question relates to simple refund of IGST.


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