refund from the balance of electronic credit ledger
Yogesh Chhodani (12 Points)
25 April 2019
which return to be filed for claiming itc refund from the balance of ECrL
1 Replies
Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 25 April 2019
No you cannot Claim refund from ECL .
as per section 54 of CGST Act , refund can be claim on Utilised ITC from credit ledger only in case :
Export of goods or services.
• Supplies to SEZs units and developers
• Deemed exports.
• Refund of accumulated Input Tax Credit on account of inverted duty structure
as per section 54 of CGST Act , refund can be claim on Utilised ITC from credit ledger only in case :
Export of goods or services.
• Supplies to SEZs units and developers
• Deemed exports.
• Refund of accumulated Input Tax Credit on account of inverted duty structure
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