Refund as per section 54(8)(e) of CGST ACT 2017

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... What will be the kind of refund can be claimed as per Section 54(8)(e) of CGST ACT 2017 ? Can we claim excess credit balance available in the Electronic Credit Ledger can be applied for refund as per the above section? Please clarify. - Reply By Ganeshan Kalyani - The Reply = Sir, please refer sub-section (3) of section 54 . - Reply By KASTURI SETHI - The Reply = Dear querist, Answer to Q. No. 1 : .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Section 54 (8) (e) of CGST Act, 2017 covers the following types of refund claims :- (i) Balance lying in Electronic Cash Ledger. (ii) Illegal levy i.e. refund claim arises due to misinterpretation of GST Acts and Rules . misapplication of GST Acts Rules. (iii) Unconstitutional levy :: If it is later on at any time it is found that GST was levied unconstitutionally. (iv) Tax, interest or penalty p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aid twice i.e. Excess payment. (v) Any amount which is not tax but paid due to misunderstanding of GST laws. (vi) Refund arising due to Notification enforced retrospectively. (vii) Refund arising due to cancellation of order placed. Answer to query no. 2 : NO - Reply By UDHAYKUMAR KANDASAMY - The Reply = Thanks for your reply Sir. - Reply By KASTURI SETHI - The Reply = I also agree with Sh.Ganesha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n Kalyani, Sir. Section 54 (3) is to be read with Section 49 (6) of CGST Act. - Reply By Shilpi Jain - The Reply = Basically it is any kind of eligible refund in respect of which the applicant has borne the tax and not passed on to anyone else. - Refund as per section 54(8)(e) of CGST ACT 2017 - Query Started By: - UDHAYKUMAR KANDASAMY Dated:- 8-12-2024 Last Replied Date:- 11-12-2024 Goods and S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ervices Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X