Mr.A provided services to Mr. B in May 2018 and paid due GST at the time of issuance of invoice. However, payment is not received from Mr. B till date and hence such amount due from Mr. B is written off in the Books of Mr. A. Can Mr. A claim the refund of such GST paid?
It seems you have rendered services without any consideration for which you will be entitled to ask for refund from revenue authorities, you can co-relate it with sub sec 2 of sec 16 read with rule 37 of CGST ACT. Tax which has been paid wrongly to the authorities will be in the boundaries of refund under sec 54
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