Refund of GST

[Kalyanasundaram Subramaniam]

Ours is an Association of flat owners. We collect maintenance charges from members. We pay various bills for flat maintenance of premises and these bills are with GST. We do purchase various items for use for maintenance and here also we incur GST.

Is there any provision to claim refund of the GST paid by us? If so, how?

AI Summary

Input tax credit for association: ITC on maintenance and movable property may be claimed; refund generally unavailable.
An association of flat owners cannot claim a refund of GST for routine maintenance; instead it may claim input tax credit for repair and maintenance and for movable property used for maintenance, but must reverse proportionate credit where exempt supplies are made; refunds are confined to prescribed grounds such as export or inverted duty structure and otherwise ITC must be utilised in the course of business.