Paypal Gst upto 6 months pre registration can it be availed as input credit?, Goods and Services Tax - GST

[Shan S]

Paypal GST paid on paypal fees as a unregistered supplier of export service, can claim as refund or input credit once registering gst?

Posts / Replies

[Shilpi Jain]

ITC will be eligible only once you are registered under GST. Any GST paid before such date will not be eligible.

[Shan S]

in that Case, Can it claimed as a refund? as per sec54 of cgst?

[Shilpi Jain]

Refund not eligible since this is not a tax which was not payable. It will be part of your cost.

[KASTURI SETHI]

Regarding availability of ITC,  also read Section 18 (2). in this context.