How can we claim Gst input?

one of our client have a huge amount of 3cr in electronic credic input balance. how can he claim the gst input.
is that filling of RF01 is the only way to get back.
what are the consequences.
Replies (7)
presently only exporters are getting refund for other refund process has not been started yet. when it comes you can take refund.
No u can't claim refund , plz ref. sec 54 Cgst act
below few condition, refund can claim
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
• Finalization of provisional assessment
• Refund of pre-deposit
• Excess payment due to mistake.

I also agree with Mr.Pankaj version

it's may be you are correct in your sense but let's take an example that suppose I am manufacturer my raw material GST rate are higher than my finished good product suppose in this case I have more ITC available . then what circumstance may happen.

yes, this scenario comes under "Inverted duty structure", you may get upto 60%... only

Sir , for inverted tax structure the council has prescribe the list , if u fall under it then only u can claim refund under it

Are all exporters getting the refund?

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
26 September 2026
Chartared Accountant

pushpganga ventures

Pune

CA

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
29 September 2026
Work at home

Lottery.sambad.tv

Bhopal

Others

View Details