how can refund claim
supposed one seller purchase interstate and intrastate and he sell within state now his IGST input excess in his portal how can he claim IGST INPUT
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Refund
Replies (3)
IGST can be set off against CGST first and then SGST
but IGST AMOUNT EXCESS ON INPUT CAN I CLAIM THIS IGST E
No you cannot claim .
Condition to claim refund only in following case:
• 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 arising on account of judgment, decree, order, or direction of the Appellate Authority, Appellate Tribunal, or any court.
• Refund of accumulated Input Tax Credit on account of inverted duty structure
• Refund of pre-deposit
So if you fall under any of above u can claim refund
Condition to claim refund only in following case:
• 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 arising on account of judgment, decree, order, or direction of the Appellate Authority, Appellate Tribunal, or any court.
• Refund of accumulated Input Tax Credit on account of inverted duty structure
• Refund of pre-deposit
So if you fall under any of above u can claim refund
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