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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List Chapter 14 Refunds This

Question 11 - Can refund be withheld by the department? - FAQ on GST dated 21.9.2016 based on Draft Model GST

FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 14
Refunds
  • Contents

Q 11. Can refund be withheld by the department?

Ans. Yes, refund can be withheld in the following circumstances:

  • If the registered dealer has not submitted return(s), till he files the return(s);
  • If the registered taxable person is required to pay any tax, interest or penalty which has not been stayed by the appellate authority/Tribunal/ court, till he pays such tax interest or penalty;

  [The proper officer can also deduct unpaid taxes if any of the dealer from the refundable amount].

  • Commissioner/Board can withhold refund, if, the Order of Refund is under appeal and he is of the opinion that grant of such refund will adversely affect revenue - (Sec.38(9) of MGL).
 
 
 
 

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