Question:
I am filing refund of unutilized ITC for the period January 2025 to May 2025.
- As per my GSTR-3B, the refund claim for this period amounts to:
- IGST: ₹50,000
- CGST: ₹25,000
- SGST: ₹25,000
- Total = ₹1,00,000
- However, as of 31st May 2025, my ECL showed:
- IGST: ₹40,000
- CGST: ₹40,000
- SGST: ₹40,000
- After filing returns for June and July 2025, my ECL balance increased to:
- IGST: ₹70,000
- CGST: ₹40,000
- SGST: ₹40,000
Now, when I file refund in August 2025 for the period Jan–May 2025, can I claim IGST refund of ₹50,000 (as per my 3B) since the balance available in my ECL at the time of filing is sufficient (₹70,000), although it was only ₹40,000 as of May?
Your refund eligibility will always depend on the ITC balance available in your Electronic Credit Ledger (ECL) on the date of filing the refund application, not just on the figures shown in GSTR-3B.
In your case:
• GSTR-3B shows a refund of ₹1,00,000 for Jan–May 2025
• But as of 31st May 2025, your ECL shows only:
– IGST: ₹40,000
– CGST: ₹20,000
– SGST: ₹20,000
Since refund can be claimed only to the extent of ledger balance, your maximum refundable amount will be restricted to the ITC actually available in the ECL on the refund date.
This mismatch usually happens due to past adjustments, interest payments, or utilisation in earlier months.
If you want the full refund, re-check:
• Whether any ITC was utilised for tax payment in earlier periods
• Whether any reversal was posted under Rule 42/43
• Whether any previous refund order reduced the balance
I recently faced a similar ECL vs 3B mismatch while filing a client’s refund, and GetMyCA helped resolve it quickly with a clean working of ITC flow. Their refund handling is genuinely good if you need expert help.