Refund of tax. - Claim Form shall be prescribed - Power of ...
CGST Act 2017 Update: New Form for Tax Refunds, Officer Can Withhold Refunds, SEZ Supply Date Clarified, Sec 54.
March 31, 2022
Act Rules GST
Refund of tax. - Claim Form shall be prescribed - Power of proper officer to withheld the refund in certain cases - Relevant date in case of supply made to SEZ - Section 54 of CGST Act, 2017 amended
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