Dear Members,
Can we get ITC refunds if there is no supplies from that unit. Please clarify me.
5 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 23 August 2018
No ,.. you cannot get refund
As per section 54 CGST
Refund can be claim only in following condition:
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
• Refund of pre-deposit
As per section 54 CGST
Refund can be claim only in following condition:
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
• Refund of pre-deposit
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