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?

[Shilpi Jain]

ITC will be eligible only once you are registered under GST. Any GST paid before such date will not be eligible.

[Shan S]

in that Case, Can it claimed as a refund? as per sec 54 of CGST?

[Shilpi Jain]

Refund not eligible since this is not a tax which was not payable. It will be part of your cost.

[KASTURI SETHI]

Regarding availability of ITC, also read Section 18 (2). in this context. 

AI Summary

Input tax credit on pre-registration GST disallowed; pre-registration GST on payment platform fees is nonrefundable and forms cost. Input Tax Credit is available only after registration; GST paid on payment platform fees prior to registration is not eligible for ITC and is not refundable, and such pre registration GST must be treated as part of the supplier's cost. Consider related limitations on ITC recovery under the eligibility provisions.