Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

GST - INTEREST ON REFUND OF PRE-DEPOSIT

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 15-2-2017 - GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN SECTION 104 INTEREST ON REFUND OF PRE-DEPOSIT:- This section pertains to refund on mandatory pre-deposit made at first appellate aut .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r of the Appellate Tribunal, as the case may be, interest at the rate specified under section 50 shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount. This provision is similar to pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

also amended so as to grant interest on refund of pre-deposit from the date of payment to the actual sanction of refund. However, if prior to 06.08.2014, the provisions were different and not beneficial to the assessees. Section 35FF of the Central E .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

see at prescribed rates from the date of receipt of such application till the date of refund of such duty. This provision created problem because the revenue authorities contend that no interest is payable as the refund is normally sanctioned within .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


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

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version