GST refund limitation applies separately to monthly payments, while COVID-19 exclusions preserve eligible claims and shortfalls preclude refunds.
Case-Laws
GST
Limitation for refund of excess GST paid through monthly GSTR-3B returns runs separately from each payment, not from annual reconciliation or a consolidated claim. COVID-19 limitation exclusions preserve the February 2018 claim, but not claims for July 2017 to January 2018, whose limitation periods had already expired. The March 2018 claim is timely, but no refund is payable because the records show a shortfall rather than excess payment. Reconciliation differences did not establish payment without authority of law, leaving the claim subject to Section 54(1). The February 2018 refund is to be segregated, quantified and granted in accordance with law.
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