how can refund claim
supposed one seller purchase interstate and intrastate and he sell within state now his IGST input excess in his portal how can he claim IGST INPUT
3 Replies
Jinal Gada
(80 Points)
Replied 05 September 2018
IGST can be set off against CGST first and then SGST
TARUN DAS
(170 Points)
Replied 05 September 2018
but IGST AMOUNT EXCESS ON INPUT CAN I CLAIM THIS IGST E
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 05 September 2018
No you cannot claim .
Condition to claim refund only in following case:
• 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 arising on account of judgment, decree, order, or direction of the Appellate Authority, Appellate Tribunal, or any court.
• Refund of accumulated Input Tax Credit on account of inverted duty structure
• Refund of pre-deposit
So if you fall under any of above u can claim refund
Condition to claim refund only in following case:
• 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 arising on account of judgment, decree, order, or direction of the Appellate Authority, Appellate Tribunal, or any court.
• Refund of accumulated Input Tax Credit on account of inverted duty structure
• Refund of pre-deposit
So if you fall under any of above u can claim refund
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