https://www.taxtmi.com/forum/issue?id=115464 Excess GST paid by utilising ITC can be claimed under Section 54(8)(e) of the CGST Act and will be re credited to the taxpayer's Electronic Credit Ledger; applicants should state the reason on Form GST RFD-01 (serial 7(j) and 7(k)). Cash refund is not ordinarily available because Section 16(1) requires ITC utilisation in the course or furtherance of business; case-law permitting cash refund is limited and other routes risk litigation. en-us Sat, 28 Sep 2019 13:29:41 +0530 Thu, 23 Jan 2025 15:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115464 Excess GST paid by utilising ITC can be claimed under Section 54(8)(e) of the CGST Act and will be re credited to the taxpayer's Electronic Credit Ledger; applicants should state the reason on Form GST RFD-01 (serial 7(j) and 7(k)). Cash refund is not ordinarily available because Section 16(1) requires ITC utilisation in the course or furtherance of business; case-law permitting cash refund is limited and other routes risk litigation. Discussion-Forum GST Sat, 28 Sep 2019 13:29:41 +0530 https://www.taxtmi.com/forum/issue?id=115464