Unutilized input tax credit

Automatically the ITC excess is carried forward to next month.

Dear

There is no such list for refund in regard to refund of unutilised ITC , Yes there is notified list of goods in Notification No. 5/2017, 29/2017, &
, 44/2017 Central Tax (Rate) , in respect of which unutilized ITC was not be admissible as refund And All this said Notifications were ammended by Latest Notification 20/2018 CT (Rate) & it states that refund can now be claim from 1/7/2018 onward on the unutilised ITC on mention goods

So there is almost every Goods being covered to claim refund on Unutilise ITC under Inverted Duty Structure

good clarification and information