If you've paid IGST to customs when importing goods and subsequently sold them in Maharashtra, you can utilise this IGST amount to offset your sales GST liability. The provided information indicates that claiming an IGST refund in this scenario is not possible.
24 September 2023
We have paid IGST to the custom department at the time of import of goods, now this goods sold in Maharashtra, so query is that can We utilise IGST amount against our Sale gst liability OR claim IGST refund?