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ITC Refund if No Services

Kartheek Velamala (152 Points)

23 August 2018

Dear Members,

Can we get ITC refunds if there is no supplies from that unit. Please clarify me.

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(Guest)

MCA UPDATE 😊 ■ MCA has extended the last date of filing DIR -3KYC without any filing fees upto 15/09/2018 from 31/08/2018. ■ The fees of ₹5,000/- shall be applicable & payable on all delayed filings w.e.f 16/09/2018.

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Kartheek Velamala (152 Points)
Replied 23 August 2018

Hi Sir, I am asking about ITC refund

Jatin (Accountant) (3479 Points)
Replied 23 August 2018

No, you can't apply for refund

Pankaj Rawat (GST Practitioner) (55047 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

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