Question ID : 39215

Refund under GST

Sir, The registered person is into export of software and has missed claiming ITC in books for the year 17-18. He claims the same in the return for the month of sept 18. while filing refund application for the year 17-18, the refund claim gets restricted to the input disclosed in Form 3B. Can the refund of input relating to FY 17-18, claimed in sept 18, be applied for in the next FY? will this be disallowed as the bills against which the ITC refund is claimed relates to previous year?

posted by Anjana C.P on Jun 19 2019 12:00AM