ITC in gst

please explain with a case what are the situations

1. Accumulation of unutilized ITC due to higher tax rate on inputs than the output supplies (other than zero-rated/exempted goods)

Note: No refund of unutilized ITC would be allowed under the following cases:

1.  If the unutilized ITC is for GST paid on goods exported out of India which attract excise duty.
2. If the supplier of goods has availed duty drawback on the excise duty paid or claims the refund on the integrated tax paid on such supply

only in this case you can claim ITC

no it mean input are taxable  at a higher rate and output are taxable at lower rate for example input goods are taxable at 12% and output goods are taxable at 5%.

Dear All I need your valuable help I want to khow about provision entries in a/c on 31.03.18

any criteria for provision entry of electricity billing date or bill issue date

electricity bill date 24.04.18 (bill paid on 05.05.18)

bill period 22-03-2018 to 21-04-2018

what is the provision entry?