The taxpayers can claim the refund of accumulated ITC or input tax credit if certain conditions get satisfied. First, the applicant must file form RFD-01, with the supporting documents, within the time limit given under the Section 54 of the CGST Act read with Rule 89 of the CGST Rules.
Same person asked question and reply . What's the reason for that???? As per my conversation with Sai allu he is your brother @ eshwR Reddy , so just talk on telephone.
CAclubindia
