https://www.taxtmi.com/forum/issue?id=117393 Petrol pump dealers paying GST on licence or rent charges to OMCs may accumulate ITC in their electronic ledger, but ITC does not lapse automatically and is subject to utilisation limits and restricted refund routes. Where dealers make both taxable and exempt or non-GST supplies, ITC must be apportioned between taxable and non-taxable turnover and the portion attributable to exempt/non-GST supplies reversed, which can reduce or eliminate accumulated credit. en-us Sun, 01 Aug 2021 12:33:26 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117393 Petrol pump dealers paying GST on licence or rent charges to OMCs may accumulate ITC in their electronic ledger, but ITC does not lapse automatically and is subject to utilisation limits and restricted refund routes. Where dealers make both taxable and exempt or non-GST supplies, ITC must be apportioned between taxable and non-taxable turnover and the portion attributable to exempt/non-GST supplies reversed, which can reduce or eliminate accumulated credit. Discussion-Forum GST Sun, 01 Aug 2021 12:33:26 +0530 https://www.taxtmi.com/forum/issue?id=117393