Question ID :
33803
Refund of GST
A dealer selling Goods on E Commerce sites is having GST Balance in his credit ledgers as companies like Flipcart,Amajon etc are charging GST on commission and courrier@18%
While Outpur liability remains less.
However GST Official is saying GST paid on Services can not be claimed as refund Whether he is right?
Posted by
Mahesh Kumar
on
Sep 09, 2018
Filed Under
GST
In my view this is a case of Inverted Duty Structure as per Section 54(3) where output liability on outward supplies is always less than Input credit, therefore refund is permissible.
Posted by
CA. Nayan Jain on
Sep 12, 2018
Answer ID :
72954
Yes, since refund of ITC in case of inverted duty structure can be claimed only in accordance with provisions of section 54(3) of CGST Act, 2017.
Posted by
Rishabh Mishra on
Sep 12, 2018
Answer ID :
73953
Yes, as the section mentions 'inputs' which is generally used in relation to goods and not services so there is a flaw in framing the law in this case you should file a litigation if the refund amount is considerably high.
Posted by
CA. AGARWAL ABHAY KUMAR on
Sep 13, 2018
Answer ID :
76109
Yes, They are right
Posted by
CA JEET REWRI on
Dec 27, 2018