Refund under GST defines recoverable ledger balances and unutilized input tax credit for zero-rated and rate-differential supplies. Refund under the GST framework includes recoverable electronic cash ledger amounts claimed in returns, unutilized input tax credit for zero-rated supplies made without tax payment and where input tax rates exceed output tax rates (excluding nil-rated or fully exempt supplies), and tax paid by recognized international or diplomatic entities on inward supplies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund under GST defines recoverable ledger balances and unutilized input tax credit for zero-rated and rate-differential supplies.
Refund under the GST framework includes recoverable electronic cash ledger amounts claimed in returns, unutilized input tax credit for zero-rated supplies made without tax payment and where input tax rates exceed output tax rates (excluding nil-rated or fully exempt supplies), and tax paid by recognized international or diplomatic entities on inward supplies.
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