Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter X Refund This
← Previous Next →
  • Login
  • Notifications
  • Plus+

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser



 

Rule 91 - Grant of provisional refund - Central Goods and Services Tax Rules, 2017

Extract

..... 91. Grant of provisional refund.- (1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees. (2) The proper officer, after scruti .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rule 91 - Grant of provisional refund - Central Goods and Services Tax Rules, 2017

X X   X X   Extracts   X X   X X

..... ST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said 3[payment order] was issued.] 5[(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).] ******** Notes 1 Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 2 Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 3. Substituted vide Notification No. 31/2019 - Central T .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rule 91 - Grant of provisional refund - Central Goods and Services Tax Rules, 2017

X X   X X   Extracts   X X   X X

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||