Refund of credit ledger amount

I have Credit ledger of Rs. 5000 as CGST.  Is there any possibility to get refund of such amount? please reply

Replies (3)
Quick Summary
This discussion explores the possibility of refunding a Rs. 5000 CGST credit ledger balance. While GST law allows refunds for unutilised Input Tax Credit (ITC) in cases of zero-rated supplies or inverted duty structures, a refund for excess CGST arising from IGST purchases adjusted against sales, especially with RCM transactions, is generally not permissible via RFD-01 unless it falls into these specific categories.

Yes but the amount of excess cgst in which transaction

We have only IGST purchase which adjusted with our sales CGST & SGST, but every month we have also transport RCM, so excess credit ledger is such type of input.

GST law permits refund of unutilised ITC in two scenarios, namely if such credit accumulation is on account of zero rated supplies or on account of inverted duty structure, subject to certain exceptions.
Since this does not belong to any of them, the refund of such amount cannot be claimed via RFD-01

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details