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Refund of unutilized Input Tax Credit (ITC) - zero rated ...


Refund Claim Denied for Lack of Documentation on Unutilized ITC in Inverted Duty Structure Supplies.

January 20, 2024

Case Laws     GST     HC

Refund of unutilized Input Tax Credit (ITC) - zero rated supplies or inverted duty structure - debit entries of the refund claim were not made - non submission of supporting documents. - it is necessary for the petitioner to submit all necessary documents to establish that its claim for refund is confined to input goods that are affected by an inverted duty structure. - HC

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