GST on refund Voucher - ITC

[Ethirajan Parthasarathy]

A business entity refunds the advance received along with GST being advance received but service rendered partially. Is such GST refunded to the party eligible for refund from the Department.

[Himansu Sekhar]

Please bring more clarity on the question

[KASTURI SETHI]

Yes, eligible provided that the person has documentary evidence to the effect that partial service could not be supplied and amount GST paid to the person from whom tax was collected. Thus the person has paid in excess.

[Ganeshan Kalyani]

Alternate option is to claim it by adjusting it against future GST liability.

AI Summary

Eligibility for GST Refund on Advance Payments for Partial Services Confirmed with Proper Documentation; Consider Future Adjustment A business entity inquired about the eligibility for a GST refund when an advance payment is refunded after only partial services are rendered. One respondent requested more clarity on the question. Another confirmed eligibility for a refund, provided there is documentary evidence showing partial service delivery and GST payment to the original payer, indicating an excess payment. A third respondent suggested an alternative of adjusting the refund against future GST liabilities.