ITC excess c/for or Refund

Accrued ITC ( SGST, CGST, or IGST ) at year end. Can it be carried forward like in VAT or will refund have to claimed compulsorily.
Replies (6)
yes it can be carried forward to the next financial year
It's carried forward to next FY....
But the option for Refund is there ?
yes, the option of refund is also there..
Refund available only for unused ITC. Not available for all ITC...
Thank you Gentleman for your inputs. You have been helpful.

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