Yogesh Chhodani 25 April 2019
which return to be filed for claiming itc refund from the balance of ECrL
Pankaj Rawat (GST Practitioner) 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
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