Claiming of Refund of Unutilised ITC

1. Review GST offset rules: Understand the GST offset rules and provisions applicable in your case. Verify if there are any specific provisions that address the difference in the balance of CGST and SGST, such as allowing the adjustment of one against the other.

2. Verify refund eligibility: Ensure that you meet all the necessary conditions and criteria for claiming the refund of unutilized ITC for deemed exports. Review the relevant notifications, circulars, or rules issued by the GST authorities to confirm your eligibility.

3. Communicate with the GST department: If you encounter any issues or discrepancies in the refund process, it's recommended to communicate with the GST department. You can seek clarification on the specific requirement of equal CGST and SGST amounts for the refund and provide them with supporting documents to explain your situation.

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