Refund of ITC balance

ITC / Input 204 views 3 replies
I want surrender my GST registration but I have ITC more than Rs.01 Lac and ITC involved in inputs and capital goods is Rs.0.50.

Please confirm, can I claim refund of balance of ITC after applying for cancellation of GST registration, if yes please confirm the provision.
Replies (3)
No you cannot .....
Would you please confirm the provision.

PLZ REFER SECTION 54 CGST ACT


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