Purchase bill only.

If you've paid input tax but haven't made any sales yet, you can still claim the benefit. This input tax credit can be offset against your future output tax liabilities. If there's no output tax in the current month, you can carry it forward to subsequent months via your credit ledger. However, it's important to note that a direct refund for this credit isn't typically possible. Remember to file your returns to ensure the credit is recorded in your ledger.