Gst input

Input credit (ITC) in one GST profile can be used only for adjusting output tax liability of that same profile only

 

Plz refer Sub Section 3 (ii) Of Section 54 for ITC REFUND

[ii] where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies [other than nil rated or fully exempt supplies], except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:

I think in case output tax liability is lower than INPUT tax. Refund can be claim as per above clause.

chk with jurisdiction officer