ITC for 17-18

if ITC refund may be claimed for 17-18
Replies (4)
Quick Summary
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.

In what circumstances you have to claim ITC
Ln case of export under LUT
You have filled regular return then may claim ITC
No ...... you cannot

(As per Section 54 of CGST Act, time limit to claim refund is 2years)

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