How to get refund of ITC credit of GST if there is no output Liability of GST?

ITC / Input 518 views 3 replies
I had Input Credit of GST and on RCM basis but I had no output Liability for GST except of RCM, which I had to first pay on cash basis and then I get credit. But as my goods are exempt or with 0% rate, I had no output Liability. So, How do I get refund of this Input Credit of GST?
Replies (3)
you can't get refund of GST credit..
input is refundable only either for zero rated supply or inverted duty structure..
A registered person may claim a refund of unutilized ITC on account of Inverted Duty Structure at the end of any tax period where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies.

Exceptions where refund of unutilized input tax credit shall not be allowed in these cases

Output supplies are nil rated or fully exempt supplies except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council.

If the goods exported out of India are subject to export duty.

If supplier claims refund of output tax paid under IGST Act.

If the supplier avails duty drawback or refund of IGST on such supplies.
you cannot claim itc or refund for excempted or nil rated goods


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
19 May 2026
Fundraising Expert

MentorsWorld Ventures Private Limited

Ahmedabad

Others

View Details
Company
ARTICLESHIP 23 May 2026
Article Assistants

Acupro Consulting

Gurgaon

CA Inter

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
22 May 2026
Audit assistant

Displayandbeyond

Mumbai

CA

View Details
Company
22 May 2026
U.S. Financial Reporting & Consolidation Manager

Karia Overseas

Ahmedabad

CA

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
16 June 2026
Sr. Associate / Assistant Manager | TAS / FDD

Boutique Investment Bank & Transaction Advisory Firm

Gurgaon

CA

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details