https://www.taxtmi.com/article/detailed?id=16143 Refund of unutilised input tax credit under GST is discussed in relation to capital goods, inverted tax structure and exports, where current restrictions are said to block working capital and raise production cost. The text also notes refund hardship in the edible oil sector because of persistent ITC accumulation and liquidity pressure. Separately, it proposes auto-population of the HSN summary in GSTR-9 from GSTR-1 to reduce duplication, clerical error and compliance burden. en-us Mon, 06 Apr 2026 08:53:05 +0530 Mon, 06 Apr 2026 08:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16143 Refund of unutilised input tax credit under GST is discussed in relation to capital goods, inverted tax structure and exports, where current restrictions are said to block working capital and raise production cost. The text also notes refund hardship in the edible oil sector because of persistent ITC accumulation and liquidity pressure. Separately, it proposes auto-population of the HSN summary in GSTR-9 from GSTR-1 to reduce duplication, clerical error and compliance burden. Articles Goods and Services Tax - GST Mon, 06 Apr 2026 08:53:05 +0530 https://www.taxtmi.com/article/detailed?id=16143