https://www.taxtmi.com/forum/issue?id=114388 Voluntary GST registration is permitted but does not authorize collection of tax without legal obligation; unlawful collection cannot support input tax credit or refunds. Registrants with no taxable outward supplies should file nil returns, and no input tax credit or refund is available for exempt supplies or for tax collected illegally and deposited with the government. en-us Sat, 08 Dec 2018 06:40:47 +0530 Thu, 23 Jan 2025 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114388 Voluntary GST registration is permitted but does not authorize collection of tax without legal obligation; unlawful collection cannot support input tax credit or refunds. Registrants with no taxable outward supplies should file nil returns, and no input tax credit or refund is available for exempt supplies or for tax collected illegally and deposited with the government. Discussion-Forum GST Sat, 08 Dec 2018 06:40:47 +0530 https://www.taxtmi.com/forum/issue?id=114388