Refund of itc

i have paid tax through cash. hence, itc is accumulated. can i claim for refund?
Replies (5)
Quick Summary
This discussion explores the possibility of claiming a refund for accumulated Input Tax Credit (ITC) when tax has been paid in cash. It highlights that ITC refunds are generally eligible under two specific circumstances: inverted duty structures and zero-rated supplies. Further clarification is needed regarding whether the ITC pertains to exports or local sales, as ITC must be credited to the electronic cash ledger to be claimable.

Section 54(3) cgst itc refund eligible for two circumstances
1 inverted duty structures
2 zero rated
@ Mr PC Sharma,

Your query is not cleared. Can You elaborate with some more details...?
ITC is eligible only when it is credited to the electronic cash ledger.
Whether ITC pertains to exports or local sales
Local sales

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