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Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)
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Notification No : 45/2017-Central TaxPublished in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-45-cgst-english.pdf