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

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.