Refund of cost claim

is  it under inverted duty  structure ?. ( Input Tax more than Output tax lying in credit ledger ) 

If the accumulation is due to inverted duty structure YouCan claim refund.

As per Circular 135/05/2020 GST , no you cannot claim Refund of Unutilised ITC on account of IDS where the inversion is due to change in the GST rate on the same goods.

As when the rate changes for any goods at the point of time the Input & output rate of said goods is same.

& in case of IDS in term of sub-section (3) of Section 54 of CGST Act the refund can be claimed where the Credit is accumulated on account of RATE OF TAX ON INPUT BEING HIGHER THAN RATE OF TAX ON OUTPUT SUPPLIES.

so you cannot claim refund .

Claim is admissible

@ KRISSHNAN KP

CAN REFER ME SECTION OR NOTIFICATION, WHICH ALLOW REFUND FOR THE SAME.

 

(KINDLY DO REFER THE CIRCULAR 135, WHICH SPECIFICALLY STATING THAT NO REFUND IS ADMISSIBLE IN THIS CASE)

Cost is accumulated due to interstate purchases and made local sales. input igst is adjusted against cgst and sgst if any excess in input igst. there is input of cgst and sgst on local purchases which is accumulated how to claim of refund of cgst and sgst. every month cgst and sgst accumulated please let me know how to claim refund

Even if you make interstate purchase and do intrastate sale then there is no inverted duty structure.
So you can't claim refund.

YOU CANNOT CLAIM REFUND