Gst paid on inputs

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 October 2018 One of my Client is a Government Contractor. He was awarded a Govt work of laying Roads and for this purpose, he purchased cement, steel etc., by paying GST to the Seller and duly, claimed them as ITC in this GST Returns. While receiving his payment from Govt, the Govt authorities have deducted 12% as GST from this Total Bills and paid him the balance. Now how can he cliam the ITC Available in this GST. He has no other work or business except ths Work.
Can he cliam refund of the ITC Avaiable in his ledgers.

Expert : Anonymous

Expert : Anonymous (Expert)

23 October 2018 Yes... He can avail ITC. No way for claim Refund... Also consider the Details in the govt office. I think they have any form for claim the GST amount.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

29 October 2026 A refund is not ruled out. Sec 54(3) allows refund of accumulated ITC where inputs carry a higher rate than the output works contract (inverted duty, Rule 89(5) formula), and 2% GST TDS deducted by the government under Sec 51 is credited to the cash ledger, where it can be used or claimed as a refund of excess balance.

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