Home Forum Goods and Services Tax - GST Month 7 2019 2019 (7) This
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Refund of Inverted Duty - Goods and Services Tax - GSTExtract Dear Experts, One of my clients selling specified goods to R D Govt. Dept and charge @ 5% GST as per the notification no.45/2017 dated 14.11.2017 - Central Tax(Rate) whereas he purchases at higher rate of tax 12% 18%. Now, my query is that, will he be apply for refund u/s 54 of GST Act , for the un-utilized ITC and would be treated as Inverted Duty structure? Thanks in Advance.
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