Electronic cash ledger ka refund kese le l how to apply refund application in GST portal

Опубликовано: 17 Сентябрь 2026
на канале: CA WORLD
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Whether excess credit balance lying in Electronic Credit Ledger (ECL) can be claimed as refund under GST ?


Electronic Credit ledger (ECL) is a ledger under GST in which all the ITC (Input tax Credit) claimed by the dealer through filing of GSTR3B return gets accumulated and utilized based on the output tax liability