Dear Experts,
1. Law - Refund of ITC on export of services without payment of tax is to be filed on basis of payment received during the relevant refund application period.
2. Query - However, Export invoice was reported in an earlier tax period (for e.g. July) but forex payment is received in in later period (for e.g. August). (RFD 01 for July already filed). Now in such cases, whether while filing RFD 01 for August, wouldnt statement 3 give error that invoice is not matching as per GSTR 1 of August?