Section 55 Refund in Certain cases - GST Ready Reckoner - GST

..... Section 55 Refund in Certain cases Section 55 Refund in certain cases provides that (i) The Government, is vested with powers to notify certain agencies on the recommendation of the Council, to be entitled to claim refund. (ii) The agencies that can be notified are (a) any specialized agency of the United Nations Organization or (b) any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, (c) any other person or class of per .....

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Section 55 Refund in Certain cases - GST Ready Reckoner - GST

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..... by the applicant shall be available if (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice (b) name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and (c) such other restrictions or conditions as may be specified in the notification are satisfied Provided that where Unique Identity Number of the applicant is not mentioned in a tax invoice, the refund of tax .....

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Section 55 Refund in Certain cases - GST Ready Reckoner - GST

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