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Refund of Unutilised Input Tax Credit under Inverted Duty Structure under GST

An analysis of the statutory provisions, eligibility conditions, refund formula under Rule 89(5), illustrative calculations, filing procedure and cases where refund of unutilised ITC under the inverted duty structure is not admissible.

CA Parth Patel

12 min read

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Latest Articles1 article

GST & Indirect Tax12 Jul 2026

Simplified GST Registration under Rule 14A (FastTrack GST Registration): Optional Registration Scheme for Small Taxpayers

An overview of the optional simplified GST registration mechanism under Rule 14A of the CGST Rules — eligibility conditions, the ₹2.5 lakh monthly output tax limit, Aadhaar authentication requirements, registration procedure, time limit for grant, and withdrawal provisions.

8 min read

Refund of Unutilised Input Tax Credit under Inverted Duty Structure under GST

12 Jul 2026·12 min

Simplified GST Registration under Rule 14A (FastTrack GST Registration): Optional Registration Scheme for Small Taxpayers

12 Jul 2026·8 min

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