Refund of itc under rcm

This discussion clarifies whether transporters can claim a refund of Input Tax Credit (ITC) on inward supplies related to periods before 30.09.2019, specifically when they were not under the Reverse Charge Mechanism (RCM). It confirms that refunds are generally not available except under specific provisions. However, it also addresses the possibility of adjusting outward tax liability against inward ITC from earlier periods when forward charges applied, which is permitted.