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How to get GST refund in case of inverted duty structure?

How to get GST refund in case of inverted duty structure?

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The refund in case where rate of tax on inputs is greater than rate of tax on output (inverted duty structure) shall be granted as per the following formula:

Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC ÷ Adjusted Total Turnover} - tax payable on such inverted rated supply of goods and services.

“Net ITC” shall mean input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) of Rule 89 of CGST Rules, 2017 or both; and

"Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding

     a)  the value of exempt supplies other than zero-rated supplies and

     b)  the turnover of supplies in respect of which refund is claimed under sub rules (4A) or (4B) or both, if any,

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