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

ITC refund limitations: SGST balance cannot be used to claim CGST refund; refund limited by ledger balances.
The question is whether an available SGST balance in the electronic credit ledger can be used to obtain refund of CGST or IGST where CGST and IGST balances are nil. SGST cannot be utilised to discharge CGST liabilities, though SGST may be applied against IGST under the offset sequence. Refunds are limited to tax-wise balances in the credit ledger after filing returns, and amounts already consumed by offsets cannot be refunded again; circular guidance clarifies debit order but does not permit claiming CGST refund from SGST beyond ledger limits.