Refund of gst and cst application fees
This query is : Resolved
25 July 2013
i have taken Both no and paid around Rs.45000/- and business is exporting so how can i take set off of whatever i have paid ?
02 August 2013
Which state are u dealing in?
20 July 2025
Got it! You’ve paid application fees for GST and CST registration (around Rs. 45,000) and want to know how to get refund or set-off since your business is exporting.
Here’s how to approach it:
GST Registration/Application Fees:
Application fees paid for registration are not allowed as input tax credit (ITC) under GST laws.
These fees are considered a non-creditable expense, so you cannot claim refund or set-off of these fees through GST returns.
However, this amount can be considered a business expense in your profit & loss account for income tax purposes.
CST Registration/Application Fees:
CST is an old tax, subsumed by GST for most states, but if CST is still applicable and fees were paid, similarly, these fees are not eligible for input tax credit or refund.
Export Scenario:
For exports, you can claim refund of integrated tax (IGST) paid on exports or get zero-rated supply benefits but not on registration or application fees.
What can you do?
Treat these application fees as business expenses in your accounts.
Claim refund only if there was any specific government provision or incorrect payment (which is unlikely for standard registration fees).
Ensure you claim export benefits/refunds on IGST or other taxes paid on goods/services exported, but NOT on registration fees.
Here’s how to approach it:
GST Registration/Application Fees:
Application fees paid for registration are not allowed as input tax credit (ITC) under GST laws.
These fees are considered a non-creditable expense, so you cannot claim refund or set-off of these fees through GST returns.
However, this amount can be considered a business expense in your profit & loss account for income tax purposes.
CST Registration/Application Fees:
CST is an old tax, subsumed by GST for most states, but if CST is still applicable and fees were paid, similarly, these fees are not eligible for input tax credit or refund.
Export Scenario:
For exports, you can claim refund of integrated tax (IGST) paid on exports or get zero-rated supply benefits but not on registration or application fees.
What can you do?
Treat these application fees as business expenses in your accounts.
Claim refund only if there was any specific government provision or incorrect payment (which is unlikely for standard registration fees).
Ensure you claim export benefits/refunds on IGST or other taxes paid on goods/services exported, but NOT on registration fees.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
- TDS on property - Form 141 query
- Seeking Advice: High Tax Shortfall on Job Switch + Let-Out House Property Loss in FY 2025-26
- Housing Society-ITR5
- TDS on Rent received on redevelopment of building
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
