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I have unutilised ITC in GST.
if I don't use it can I claim the cash refund of it ?
thank you.
2 Replies
CA Mayank A Jain
(Chartered Accountant in Practice)
(1260 Points)
Replied 04 March 2023
No. There is no mechanism to claim refund of unutilized ITC unless you have exports, SEZ supplies or deemed exports. Further, you can claim refund under inverted duty structure also.
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