Gst refund issue

This query is : Resolved

SANTOSH MANCHALA (Querist)
Follow

28 May 2018 Dear Experts,

Our company is into generation of Solar Energy and we are supplying entire production to Gujarat State Government.
In case of solar energy it is out of purview of GST, hence we are not charging GST in the sale invoice.
But we have huge Input Tax credit around 20 lakhs per month.
Presently we are losing the revenue because of we unable to take refund.

Please guide me how to claim the refund in above case, and please guide the procedure for getting refund

CA Padmasri Manyam

CA Padmasri Manyam (Expert)
Follow

28 May 2018 Inward supply of goods or services used for providing exempted outward supplies are not eligible to claim input tax credit. Therefore, GST paid on such inward supplies shall be included in the value of respective inward supply of goods or services. You can increase your sale value accordingly.

Further, there is no refund of ITC under GST, if the inward supplies are used for making exempted supplies.