gst refund

How we can take refund on excess itc....?
What is its full procedure
It will be taken monthwise? Or yearwise?
Replies (2)

You can claim refund anytime by puting a refund request from your login of GST portal

Refund claim from credit ledger can be made only in case prescribe in Section 54 CGST Act

- Export of goods or services.
• Supplies to SEZs units and developers
• Deemed exports
• Refund of taxes on purchase made by UN or embassies etc.
• Refund arising on account of judgment, decree, order, or direction of the Appellate Authority, Appellate Tribunal, or any court.
• Refund of accumulated Input Tax Credit on account of inverted duty structure

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