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Refund of tax

Section 48 - Draft-Bills-Reports - REFUNDS - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 48 - CHAPTER XI REFUNDS 48. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application in that regard to the proper officer of IGST/CGST/SGST before the expiry of two years from the relevant date in such form and in such manner as may be prescribed: PROVIDED that a registe .....

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rsons as notified under section 49, entitled to a refund of IGST/CGST/SGST paid by it/him on inward supplies of goods and/or services, may make an application for such refund to the proper officer, in the form and manner prescribed, before the expiry of sixth months from the last day of the month in which such supply was received. (3) Subject to the provisions of sub-section (10), a taxable person may claim refund of any unutilized input tax credit at the end of any tax period: PROVIDED that no .....

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shall be allowed if the supplier of goods or services claims refund of output tax paid under the IGST Act, 2016. (4) The application shall be accompanied by- (a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant, and (b) such documentary or other evidence (including the documents referred to in section 30) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to .....

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d on to any other person. (5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund. (6) Notwithstanding anything contained in sub-section (5), the proper officer may, in the case of any claim for refund on account of export of goods and/or services made by registered taxable persons, other than such category of regist .....

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sub-section (5) within sixty days from the date of receipt of application. Explanation.- The application for the purpose of this sub-section shall mean complete application containing all information as may be prescribed. (8) Notwithstanding anything contained in sub-section (5) or sub-section (6), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to - (a) on goods and/or services exported out of India or on inputs or input .....

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ass of applicants as the Central or a State Government may, on the recommendation of the Council, by notification, specify. (9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder or in any other law for the time being in force, no refund shall be made except as provided in sub-section (8). (10) Notwithstanding anything contained in sub-section (3), .....

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fee or any other amount which the taxable person is liable to pay but which remains unpaid under the Act or under any earlier law. Explanation.- For the purposes of this sub-section, the expression specified date shall mean- (a) the last date for filing an appeal under this Act, in a case where no appeal has been filed; or (b) thirty days from the date of filing an appeal under this Act, in a case where an appeal has been filed. (11) Notwithstanding anything contained in sub-section (5) or sub- .....

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und is withheld under sub-section (11), the taxable person shall be entitled to interest as provided under section 50, if as a result of the appeal or further proceeding he becomes entitled to refund. (13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under sub-section (2) of section 24 shall not be refunded unless such person has, in respect of the entire period for which the ce .....

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d out of India, or on the supply of goods regarded as deemed exports, or refund of unutilized input tax credit as provided under sub-section (3). 2. relevant date means - (a) in the case of goods exported out of India where a paid is available in respect of the goods themselves or, as the case may be, the inputs or input services used in such goods, - (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if t .....

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