An inverted duty structure refund arises when inputs are taxed higher than outputs. The accumulated ITC can be refunded under a prescribed formula.
When it applies
Input GST rate exceeds the output GST rate, building up unutilised ITC.
Refund formula
A notified formula determines the refundable portion of accumulated credit. This is central to inverted duty structure refund and how the rule plays out in practice.
Restrictions
Certain inputs and services are excluded from the calculation.
GST support across Delhi NCR
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Frequently asked
Why does inverted duty structure refund matter for my business?
Getting inverted duty structure refund right keeps your filings consistent and your GSTINs free of avoidable notices. When the position is unclear, a quick expert review is far cheaper than a later dispute.
Talk to a GST specialist
Have a specific question on this topic? Book a free consultation with KYRA GST — first response within 24 hours, and a written quote before any work begins. You can also explore our GST services.