GST-Goods and Service Tax - 328. page

Goods and Services Tax Act – GST Law

Credit of the amount of rejected refund claim : Where any deficiencies have been communicated under rule 2(3), the amount debited under rule 1(3) shall be re-credited to the electronic […]

Documents to be filed with refund claim : The application for refund under rule 1(1) shall be accompanied by any of the following documentary evidences, as applicable, to establish that […]

Procedure after submitting refund application : Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in form GST RFD-02 shall be made available […]

Order sanctioning refund : If, upon examination of the application, the proper officer is satisfied that a refund under section 54(3) is due and payable to the applicant, he shall […]

Show Cause Notice if whole or part of refund is not admissible : If the proper officer is satisfied, for reasons to be recorded in writing, that the whole or […]

Application and procedure of refund : The application shall be accompanied by – (a) Such documentary evidence as may be prescribed to establish that a refund is due to the […]

Application for refund of tax, interest, penalty, fees or any other amount : Any person, except the persons covered by notification issued under section 55 (UN Agencies, Embassies), claiming refund […]

Liability when guardianship or trusteeship is terminated : Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person liable to pay tax, interest or penalty […]

Refund in GST : ♦ Claiming refund of any tax and interest paid on such tax or any other amount paid by him, may make an application in that regard […]

Refund of tax and interest : Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make […]