GST ITC refund process

Abhishek (NIL) (159 Points)

25 July 2021  

there is a company where there is no transaction from last year lockdown and company want to get refund of the GST ITC laying in books. Company use to do manufacturing of plastic goods but no sale or purchase from 1 April 2020 And from 2017 till now no refund has been claimed and the total amount accumulated will now is more then 1lakh. 

How to claim this amount?