GST Refund incase of Commission paid

Yes, you can apply for a refund of the accumulated Input Tax Credit (ITC).

Since you're dealing with readymade garments with 5% GST and Amazon's commission invoice has 28% GST, you can claim a refund under the following conditions:

Conditions for Refund 1. *Accumulated ITC*: You have accumulated ITC due to the difference in GST rates between your output supplies (5% GST) and input services (28% GST on Amazon's commission).

2. *No direct link*: The input services (Amazon's commission) are not directly linked to your output supplies (readymade garments).

3. *Refund eligibility*: You're eligible for a refund under Section 54(3) of the CGST Act, 2017.