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Refund of ITC

suraj goundwadkar (95 Points)

01 October 2018

Where to file application for refund and it is possible refund the same amount in client bank account

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3 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 01 October 2018

Refund will always credited in the bank of client or bank account provided at the time of registration.

can plz clarify what kind of refund you are talking about

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suraj goundwadkar (95 Points)
Replied 01 October 2018

our vat/gst input in client gst a/c.As we clossing our partnership registration

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 02 October 2018

No you cannot claim refund from ECL on portal.
As per section 54 CGST only on following condition you can claim refund

. 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