Respected sir/ madam!

Since you have paid the advance payment towards work and GST was paid by you and the service wasn't provided, meaning thereby they would not have paid the GST amount with the GST office. You are entitled to recover the whole amount including the GST amount paid by you from the trust. It all starts by sending a Legal Notice first. An expert advocate can draft a Legal Notice that would start the legal process, if your amount isn't still refunded, with the help of your counsel, you can file a commercial suit against the trust under Commercial Courts Act and get your amount refunded back in the most speedy way possible.

person claiming refund is required to file an application before the expiry of two years from the “relevant date”as given in the Explanation to section 54 of the CGST/SGST Act.

2) The refunds under GST can be for the excess cash balance deposited in the electronic cash ledger or tax paid by mistake or the accumulated Input Tax Credit (ITC) which couldn't be utilised for tax payments due to zero-rated sales or inverted tax structure.

Since the service wasn’t provided, the company should refund the full amount, including the GST, directly to you. Ask them for a refund of both the advance and GST. If they don’t comply, consider sending a legal notice.

For detailed, personalized advice, consider a phone consultancy.

Hope you find the information helpful. You are free to contact me for further discussion.If you could spare two minutes of your time to write a review, It would be really grateful and very happy to read it.

Thank you.

Shubham Goyal

- As per law, the said company is bound to refund your entire paid amount , if the services not availed by you.

- Hence, you can write to the said company for the refund of GST amount also 

- Further,  as your charitable trust is not registered for GST, then you cannot claim from the competent authority of GST, and only the said company can claim the same. 

Unless specifically exempted, the trust needs to register under the GST regime compulsorily. Please get it done first. Consult a tax expert (a practising CA specialising in tax matters), and arrange to file the necessary returns for claiming refund of the GST paid.

If the service contract was terminated then the company will be refunding the GST amount also along with advance because the company may not have deposited the GST before completion of work.

However if the company informs about remitting the GST amount to government, then you can apply for refund of GST as per procedures of GST law.

Dear Client,

In the Present Scenario, your charitable trust is not registered for GST. Sometime before, you had paid a company with some advance fees, plus GST for a service availed. The service could not be provided by the company, so they would refund the advance paid. Herein, with respect to GST, there is a concept called Input Tax Credit, that is paid on the GST Paid. This can be claimed only by registered taxpayers. However, since your trust is not registered for GST, it may not be able to claim the same. However, usually, when the company refunds the advance, it is usually required to refund the GST also. You may now, request the company to provide you with a credit note for the GST, which would adjust the amount of GST.

Hope you find this answer beneficial for resolving the dispute.

You can recover it from them as if the service not provided then the wrong entries can be reversed