https://www.taxtmi.com/forum/issue?id=120697 Compensation cess paid in cash due to supplier non-reflection in GSTR-2B is not refundable; the purchaser can claim input tax credit when the invoice appears, but that credit is restricted to utilisation only against future output compensation cess and will lapse if no such liability arises. Refund of accumulated ITC is confined to specific statutory scenarios like inverted duty relief or zero-rated exports. en-us Tue, 06 Jan 2026 22:09:13 +0530 Sun, 11 Jan 2026 07:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120697 Compensation cess paid in cash due to supplier non-reflection in GSTR-2B is not refundable; the purchaser can claim input tax credit when the invoice appears, but that credit is restricted to utilisation only against future output compensation cess and will lapse if no such liability arises. Refund of accumulated ITC is confined to specific statutory scenarios like inverted duty relief or zero-rated exports. Discussion-Forum GST Tue, 06 Jan 2026 22:09:13 +0530 https://www.taxtmi.com/forum/issue?id=120697