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How to claim ITC Refund

Ashok Kumar (Accountant) (32 Points)

02 March 2019

how to claim ITC Refund if we did not show any supply

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6 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 03 March 2019

No you cannot claim refund ...
refund can be claim only as per conditions specified in Section 54 CGST Act :

• Export of goods or services.
• Supplies to SEZs units and developers
• Deemed exports
• Refund of taxes on purchase made by UN or embassies etc.
• Refund of accumulated Input Tax Credit on account of inverted duty structure
• Finalization of provisional assessment
• Refund of pre-deposit
• Excess payment due to mistake.

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Priya Kashyap (Student) (7048 Points)
Replied 03 March 2019

no way can you show such ITC refund where supply not disclosed

pritesh (CA Final student) (7101 Points)
Replied 03 March 2019

No You cannot claim refund on accumulated itc balance except for the purpose specified in sec 54 of cgst act which explained by pankaj Sir

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RAJA P M ("Do the Right Thing...!!!") (127921 Points)
Replied 04 March 2019

@ Ashok Kumar.,

Generally no way for claim refund on ITC...

But, Can You explain Your query with Your business activities then We can check out the details...

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Ashok Kumar (Accountant) (32 Points)
Replied 05 March 2019

my relative purchase photography item such as camera etc with GST for providing events photography services.he is enrolled with GST but till date he did not supply any services and he wants to take refund of paid GST