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Refund of gst paid on rcm

RCM 1378 views 2 replies

Dinesh

student

146 Points Joined August 2011

A Ltd. engaged in the business of export of services, Also A Ltd. pays GST on RCM basis on sponsership fees and Import of services. Since the company is not providing any Taxable output services they are unable to take input credit of payment done under RCM.

My Question is Can A Ltd. claim refund of GST Paid under Reverse charge ?

Replies (2)

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

No ........you cannot
As per section 54 CGST Refund can be claim only in following

. Export of goods or services.
• Supplies to SEZs units and developers
• Deemed exports
• Refund of taxes on purchase made by UN or embassies etc.
• Refund arising on account of judgment, decree, order, or direction of the Appellate Authority, Appellate Tribunal, or any court.
• Refund of accumulated Input Tax Credit on account of inverted duty structure
• Refund of pre-deposit