ITC Refund if No Services

MCA UPDATE 😊 ■ MCA has extended the last date of filing DIR -3KYC without any filing fees upto 15/09/2018 from 31/08/2018. ■ The fees of ₹5,000/- shall be applicable & payable on all delayed filings w.e.f 16/09/2018.

Hi Sir, I am asking about ITC refund

No, you can't apply for refund

No ,.. you cannot get refund
As per section 54 CGST
Refund can be claim only in following condition:

Export of goods or services.
• Supplies to SEZs units and developers
• Deemed exports
• Refund of taxes on purchase made by UN or embassies etc.
• Refund of accumulated Input Tax Credit on account of inverted duty structure
• Refund of pre-deposit

Thank you Pankaj & Jatin