https://www.taxtmi.com/forum/issue?id=112997 A registered person may claim refund of unutilised input tax credit that accumulated because input tax rates exceed output tax rates, except for nil rated or fully exempt supplies and notified exclusions; the refund must be applied for within the statutory period and, for such unutilised credit, the relevant date is the end of the financial year in which the claim arises. en-us Sat, 04 Nov 2017 13:10:04 +0530 Thu, 23 Jan 2025 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112997 A registered person may claim refund of unutilised input tax credit that accumulated because input tax rates exceed output tax rates, except for nil rated or fully exempt supplies and notified exclusions; the refund must be applied for within the statutory period and, for such unutilised credit, the relevant date is the end of the financial year in which the claim arises. Discussion-Forum GST Sat, 04 Nov 2017 13:10:04 +0530 https://www.taxtmi.com/forum/issue?id=112997