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Refund of Input tax credit after cancellation of GST number.

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Mahendra Choudhary

CA CS

245 Points Posted on 23 May 2020

Dear All,
Please update on following queries with respect to captioned subject.

1) Can we clain unutilized input tax credit after cancellation of GST number ?

2) Assessee is filling NIL return since last 1 year and older input tax credit is available. Can assessee claim as no use of credit now.

Thanks

Replies (2)

Quick Summary

This discussion addresses whether unutilised Input Tax Credit (ITC) can be claimed after a GST number has been cancelled. The consensus and linked guidance suggest that it is not possible to claim a refund for unutilised ITC once the GST registration is cancelled, even if NIL returns have been filed for an extended period.