Refund as per section 54(8)(e) of CGST ACT 2017

[UDHAYKUMAR KANDASAMY]

What will be the kind of refund can be claimed as per Section 54(8)(e) of CGST ACT 2017?

Can we claim excess credit balance available in the Electronic Credit Ledger can be applied for refund as per the above section?

Please clarify.

AI Summary

GST Forum Clarifies Refunds Under Section 54(8)(e) of CGST Act; Highlights Input Tax Credit Conditions A discussion on the Goods and Services Tax (GST) forum addressed the types of refunds claimable under Section 54(8)(e) of the CGST Act 2017. Participants clarified that refunds could be claimed for balances in the Electronic Cash Ledger, illegal or unconstitutional levies, excess payments, and misunderstandings of GST laws. It was noted that refunds are not applicable for excess credit in the Electronic Credit Ledger unless specified conditions are met. The discussion emphasized the importance of understanding sections 54(3) and 16(1) of the CGST Act, which outline conditions for input tax credit usage and refund eligibility.