How to claim refund of Accumulated ITC shown in electronic credit ledger in Cancellation of GST registration.
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Quick Summary
This discussion addresses how to claim a refund for accumulated Input Tax Credit (ITC) when cancelling a GST registration. It clarifies that refunds for accumulated ITC are generally not permitted upon cancellation, with exceptions typically limited to exports or inverted duty structures. The key takeaway is that claiming a refund of ITC solely due to registration cancellation is usually not possible.