No you cannot claim refund ... refund can be claim only as per conditions specified 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 of accumulated Input Tax Credit on account of inverted duty structure • Finalization of provisional assessment • Refund of pre-deposit • Excess payment due to mistake.
my relative purchase photography item such as camera etc with GST for providing events photography services.he is enrolled with GST but till date he did not supply any services and he wants to take refund of paid GST
CAclubindia
