TaxTMI 
TaxTMI 
GST Refund under Inverted Duty Structure
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....ST Refund under Inverted Duty Structure<br> Query (Issue) Started By: - Kapil Gupta Dated:- 31-8-2024 Last Reply Date:- 29-1-2025 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Dear experts, ....
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.... One of my client is in the business of solar power plant. They are procuring raw materials such as solar panel, solar cell, structure etc. from vendors and assembles on project site. After completing....
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.... solar power plant, they sold it to their customers as it is. Raw materials was purchased at 18/28%, however, sale of power plant at 5% earlier and currently 12%. Can we take refund of unutilised it....
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....c accumulated on account of inverted duty structure? Further, such ITC accumulated during the year 17-18 & 18-19. Can we file gst refund now for the said period anyhow? Thankyou Reply By Shilpi Ja....
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....in: The Reply: Refund under inverted duty structure eligible. However, time limit for filing refund would be 2 years from the due date for furnishing of GSTR-3B for the period for which refund is b....
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....eing claimed. By this time the time limit would have expired. Reply By Kapil Gupta: The Reply: Hi ma'am, Thank you for your reply, please let me know the case is eligible or not for gst refund ....
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....if such ITC pertains to 2023-24. Reply By mk Jain: The Reply: Inverted duty structure also applicable and eligible for refund of 23-24. MK<br> Discussion Forum - Knowledge Sharing ....