Find
Rule 86A also stops use of blocked credit for claiming a refund of unutilised credit. You need the block lifted, at least for the refund amount, before the refund can be processed.
GST
Exporter's refund stuck due to block
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Provisions
Rule 86A(1), CGST Rules 2017; Rule 86A(2), CGST Rules 2017; Sec 54, CGST Act 2017
Analysis
Rule 86A(1) bars debit for 'claim of any refund of any unutilised amount'. Sec 54 refunds have a two-year time limit, so the block can put your claim at risk if it drags on. Example: ₹15 lakh refund claim with ₹10 lakh blocked; ask for release with export evidence, and keep track of the two-year limit.
Close
- Check the relevant date and two-year refund deadline.
- Ask for release with export and purchase evidence.
- File the refund for the unblocked part if possible.
- Escalate if the block threatens the time limit.
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