GST
Clubbing months in one export refund claim
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Facts
Yes. Circular 37/11/2018-GST allows a claim to cover more than one tax period, but a single claim cannot span two financial years. You choose the from and to months on the refund screen.
Provisions and law
- Circular 37/11/2018-GSTClarifications on export refunds: BRC or FIRC for services, lower of invoice and shipping bill value, one deficiency memo
- Rule 89, CGST Rules 2017Application for refund in RFD-01 with the prescribed statements
Analysis
Quarterly claims balance effort and cash flow for most small exporters. A claim for January to March 2026 is fine; a claim for February to April 2026 is not, because it crosses 31 March. Clubbing also changes the formula figures, since turnover and ITC are taken for the whole period.
Conclusion
- Decide a claim cycle: monthly or quarterly
- Keep each claim inside one financial year
- Compute the formula for the full clubbed period
- File and track each claim separately
A Savvy can do this for you
Refund of ITC on exports without payment of tax, RFD-01
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