Casual registration -refund of electronic credit ledger

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This query is : Resolved

SOUMYA I SHETTY (Querist)

02 October 2017 Hello,

In case of casual registration, can we get refund of credit available in electronic credit ledger at the end of period.
As per some articles only refund of electronic cash ledger is available. Do anyone have clarity?

RAJA P M

RAJA P M (Expert)

02 October 2017 Yes...
You can claim refund...

SOUMYA I SHETTY

SOUMYA I SHETTY (Querist)

02 October 2017 What is the procedure for refund. As unutilized input tax credit can be refunded only in following situation:
Un utilized input tax credit can be allowed as refund in accordance with the provisions of sub-section (3) of section 54 in the following situations: –

(i) Zero rated supplies made without payment of tax;

(ii) Where credit has accumulated on account of rate of tax on inputs being higher than the rate of taxes on output supplies (other than nil rated or fully exempt supplies)

However, no refund of un utilized input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty, and also in the case where the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

31 October 2026 Sec 54(13) refunds only the advance deposit of a casual taxable person, i.e. the balance in the electronic cash ledger after all returns are filed; unutilised ITC in the credit ledger is refundable only in Sec 54(3) cases (zero-rated supplies or inverted duty), so otherwise it is not refundable.

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