Reg.: GST Refumd

[Yash Jain]

Dear Sir/Madam,

We had exported goods as zero rated in FY 2017-18 against which we had accumulated significant ITC (input tax credit), in form of CGST and SGST.

But in FY 2018-19, due to strong domestic sales (inter state) we have utilized full ITC (CGST) portion , leaving us with balance of SGST only.

Now my question in this regard is as follows,

1. Can I claim CGST credit portion from SGST balance apart from SGST refund.

2.If I m not eligible for CGST refund from sgst portion, then can I apply for SGST portion atleast.

Please reply

Rgds

AI Summary

CGST Refund Cannot Be Claimed from SGST Balance; Consider Future Payments Instead, Per GST Circular Guidelines. An individual inquired about claiming GST refunds, specifically whether they could claim a CGST refund from an SGST balance due to increased domestic sales utilizing their CGST input tax credit. Various respondents clarified that SGST can be used for IGST payments but not for CGST. Suggestions included utilizing the SGST balance for future payments instead of seeking refunds. Further discussions addressed the possibility of claiming refunds from SGST input for IGST or CGST, referencing a GST circular that allows refunds in equal proportions from available balances. However, it was noted that claiming a CGST refund from an SGST balance is not permissible, as it may lead to double benefits.