https://www.taxtmi.com/forum/issue?id=112025 A registered manufacturer may claim refund of unutilized input tax credit under Section 54(3) of the CGST Act, subject to Section 54(10) which allows withholding of refund where the claimant has defaulted on returns or has outstanding tax, interest or penalty liabilities; excess credit cannot be adjusted against future payments. Anti profiteering details are not yet provided. en-us Wed, 07 Jun 2017 13:21:53 +0530 Thu, 23 Jan 2025 15:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112025 A registered manufacturer may claim refund of unutilized input tax credit under Section 54(3) of the CGST Act, subject to Section 54(10) which allows withholding of refund where the claimant has defaulted on returns or has outstanding tax, interest or penalty liabilities; excess credit cannot be adjusted against future payments. Anti profiteering details are not yet provided. Discussion-Forum GST Wed, 07 Jun 2017 13:21:53 +0530 https://www.taxtmi.com/forum/issue?id=112025