ITC for 17-18

This discussion clarifies the circumstances under which an ITC refund for the 2017-18 financial year can be claimed. It explains that if you've filed a regular return, you may be eligible. However, it also highlights that claiming an ITC refund is generally not possible if you haven't filed a regular return, referencing Section 54 of the CGST Act which sets a two-year time limit for refund claims.