Ques: X, Individual running proprietorship and selling products/ kids clothing on E Commerce website like Flipkart, Amazon, Myntra etc.
While purchase of materials from wholesalers & manufacturers, X paid GST on Front Charge basis @5% as gst applicable on clothing is 5%
While selling of clothing on E Commerce websites , GST Rate is 5%.
But while using the e commerce platform for selling products, this platform charges commission for which they charges gst @18%.
So, huge amount of ITC is lying in the Electronic Credit Ledger of the X.
Whether X can claim Refund of Unutilised ITC lying the Electronic Credit Ledger. Whether there is any section/ rule in GST which allows X to claim Refund of the unutilised ITC. Which forms to be filed to claim refund.

Ans: The same is nota admissible credit under GST. So any such excess credit need to book as expenses.