https://www.taxtmi.com/forum/issue?id=113243 Section 54(3)(ii) allows refund of unutilised input tax credit where input tax rates exceed output rates, and this credit includes IGST paid on imported machinery. Eligibility is subject to exclusions in notifications that prohibit refund for specified goods and services; therefore refund entitlement for capital goods must be assessed against those notified exceptions. Refund claims are to be filed electronically on the GST portal, with manual filing permitted where electronic filing is not possible. en-us Sun, 24 Dec 2017 16:56:52 +0530 Thu, 23 Jan 2025 15:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113243 Section 54(3)(ii) allows refund of unutilised input tax credit where input tax rates exceed output rates, and this credit includes IGST paid on imported machinery. Eligibility is subject to exclusions in notifications that prohibit refund for specified goods and services; therefore refund entitlement for capital goods must be assessed against those notified exceptions. Refund claims are to be filed electronically on the GST portal, with manual filing permitted where electronic filing is not possible. Discussion-Forum GST Sun, 24 Dec 2017 16:56:52 +0530 https://www.taxtmi.com/forum/issue?id=113243