can I get electronic credit ledger refund in gst for normal purchase ? if yes then how ?
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Quick Summary
This discussion clarifies whether you can claim a refund from your GST electronic credit ledger for normal purchases. Generally, refunds are only possible for exports or in cases of an inverted duty structure, as per Section 54 of the CGST Act. For standard purchases, a refund is typically not an option.
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)