Claim of ITC Lying Electronic credit ledger, Goods and Services Tax - GST

[V Rajalakshmi]

An Export unit had accumulated ITC credit un- utilised in the electronic credit ledger and during the year the exporter moved his business unit to SEZ. Any possibility to claim the un- utilised credit from department.

Posts / Replies

[KASTURI SETHI]

Refund is admissible.

[Shilpi Jain]

Yes. If exports done under lut then unutilised credit refund eligible. More facts would be required to see if anything else possible.

[Shilpi Jain]

Was it a change in PAN like sale of business or the like?