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
• 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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