Refund of excess credit in credit ledger-closure of branch

This query is : Resolved 

03 May 2018 Sir,

What is the procedure to be followed to get the refund of excess credit in credit ledger on closure of branch

03 May 2018 Refund of unutilized credit is subject to the provisions of Section 54(3) of the CGST Act that do not envisage refunds of credit in the event of closure. . Hence you are not eligible for refund.



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