Refund of electronic credit ledger

239 views 3 replies
can I get electronic credit ledger
refund in gst for normal purchase ? if yes then how ?
Replies (3)
If you have export sales, then easy possible
As per section 54 (3) there are two situation you can apply for refund . 1) exports of goods with or without payment of tax. 2) Inverted duty structure ( means higher input tax and less output tax)
No...... you cannot.
Refund can be claimed subject to conditions prescribed in Section 54 of CGST Act .


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