Unadjust gst itc.

Manoj (Student) (260 Points)

12 August 2019  

We have manufacturing plant in Delhi, the manufacture goods and sent to UP ( Depot ) of Rs 100+18 tax = Rs 118, From Depot the goods sell to customer same rate and tax 100+18 tax = 118. 

( Output tax Rs 18 - Input tax Rs18 =  0 ITC ) 

In depot in UP ITC is increasing due to Telephone bill, Tour exp ( Hotel, Train flight etc. ) 
Our goods is taxable @ 18 %

Please advice how to adjust balance ITC or can we claim refund if yes please share.