What should be the minimum amount of refund to make a claim for refund in GST Law? Enumerate the cases for which a registered person can claim refund of any unutilized input tax credit. When refund of unutilized input ta

To claim a refund under GST, the minimum amount to be claimed should be ₹1000. [Section 54 (14) of the Central Goods and Services Tax Act, 2017] A registered person can claim refund of any unutilized input tax credit at the end of a tax period in the following cases: Zero Rated Supplies made without payment of tax; Where the credit has accumulated on account of rate of tax on input being higher than the rate of tax on output supplies, except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council. [Section 54(3) of Central Goods and Services Tax Act, 2017] The refund of unutilized Input Tax Credit shall not be allowed if: The goods exported out of India are subjected to export duty; The supplier of goods or services or both avails of drawback in respect of CGST or claims refund of the Integrated Goods and Services Tax paid on such supplies. [Section 54(3) of Central Goods and Services Tax Act, 2017]