Refund of ITC in Inverted Duty Structure with High Court Judgement



Meaning of Inverted Duty structure Word Inverted Duty Structure is not defined in GST. However when Rate of tax on INPUTS being higher than the rate of tax on output supplies then same would be treated as Inverted Duty Structure. So now the question come whether we are entitle to take the refund
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About the Author

GST Faculty @ Ministry of MSME Govt of India

I am a Chartered Accountant and Company Secretary. I have worked 9 years with various corporate including TCS, ICICIBank,Parekh Group,DK India andSoma Isolux, etc and now started CA practiceat Delhi since 2017. I am a GST Faculty / Trainer withMinistry of MSME PPDC, Govt of India and also SGST Officer trainer with v ... Read more


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