refund from the balance of electronic credit ledger



which return to be filed for claiming itc refund from the balance of ECrL
 
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GST Practitioner

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

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