XYZ is filing refund claim on monthly basis for accumulated ITC due to continuous exports. However, some of the suppliers are filing quarterly returns and therefore the same is not appearing in GSTR – 2A on portal. To this extent the refund amount is not paid. Can XYZ file refund claim after end of the quarter instead of on monthly basis? If yes, under which provisions?
Refund of accumulated ITC
Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax) (519 Points)
06 February 2021
CAclubindia
