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GST - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Refund of Cess - zero-rated sales - relevant date - the recent ...

GST

October 31, 2022

Refund of Cess - zero-rated sales - relevant date - the recent Notification dated 05.07.2022, clearly postulates that in respect of period 1st March, 2020 to 28th February, 2022, the computation of period of limitation, for filing refund application under Section 54 or Section 55 of the said Act shall stand excluded. - It cannot be said that the application for refund was made beyond the period of limitation - HC

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