Paypal Gst upto 6 months pre registration can it be availed as input credit?

[Shan S]

Paypal GST paid on paypal fees as a unregistered supplier of export service, can claim as refund or input credit once registering gst?

AI Summary

GST on PayPal Fees Pre-Registration Not Eligible for ITC or Refund; Check Section 18(2) for ITC Details. A user inquired whether GST paid on PayPal fees prior to GST registration can be claimed as input credit or refund. A respondent clarified that Input Tax Credit (ITC) is only available after GST registration, and any GST paid before registration is not eligible for ITC. Another user asked if a refund could be claimed under Section 54 of the CGST Act, but it was clarified that a refund is not possible as the tax was not payable and would be considered a cost. A suggestion was made to review Section 18(2) for more information on ITC eligibility.