How to show input tax in Electronic Credit Ledger at the GST portal, and how to refund.

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This query is : Resolved

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This discussion addresses how to display input tax within the GST Electronic Credit Ledger and the process for claiming a refund. It clarifies that refunds are typically granted for specific situations such as exports or inverted duty structures, rather than simply for having unutilised input tax credit.

Ashok

Ashok (Querist)
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19 April 2021 Res/ Sir, Madam
I have no liability to pay tax for the next 6 months, so that is my input tax which is appearing in 2B, how to get refund it, and how to show it in the Electronic Credit Ledger of the portal.

Thanks

CA Raj Doshi

CA Raj Doshi (Expert)
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19 April 2021 You will be eligible for refund only in case you fall in the criteria viz export, inverted duty structure etc.

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CA. Bhavik P. Chudasama

CA. Bhavik P. Chudasama (Expert)
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22 April 2021 I agree with the Expert Answer that Refund in GST Act is only granted in cases of

Refund of ITC in case of Export Without Payment of Tax

Refund of IGST paid in case of Export with payment of tax

Refund of un-utilised ITC as per ECL in case of Inverted Duty Structure

Refund of Taxes wrongly paid

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