QUESTION

My query is related to GST refund on Export. In one case the assessee has done an export in the month of June 2018 and October 2018 and invoices were raised as with payment of IGST. However due to some mistake these invoices were treated as without payment of tax under LUT and accordingly GSTR-3B and GSTR-1 were filed. Now the issue is that the Assessee wants to get the refund on export and if we go by the original invoices, we have not paid the IGST through Input in GSTR-3B and are unable to amend the option of without payment of tax in GSTR-1, then how should we proceed to get the refund as per legal provision. To add to this please clarify any legal impediment in getting the refund for the month of June 2018 as the period of 2 years has already expired as of now. Now to add to this query i would like to know that in case we are doing export sales in the month of october 2020 and file the GST returns with payment of tax option utilizing the earlier standing Input Credit, can we take double benefit as utilizing the opening Input standing in the Books and getting the refund of Input on New Purchases simultaneously. Please spare some precious time in resolving these queries as the amount involved is material one.

ANSWER

Facts of the case: The assesses has done an export in the month of June 2018 and October 2018 and invoices were raised as with payment of IGST. However  these invoices were treated as without payment of tax under LUT and accordingly GSTR-3B and GSTR-1 were filed.  The period of 2 years has already expired. How to claim refund on export?

Law Applicable: 

SECTION 54 OF CGST ACT
(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed.

Interpretation: A refund can not be filed because the time limit under Section 54 is closed.

Conclusion: Now as per your record balance of ITC is available. You can summarize your case as follows:
You exported goods without payment of tax and due to mistake raised invoice with tax but have not claimed any refund against it.
If this is the case your balance in ITC account is valid balance and can be used for payment of tax in the future.
So the available route is to use this balance in the future.(Reply dt.12.10.2020)