Amendment in time clause for refund of inverted duty structure has retrospective effect?

JATIN DUGGAL , Last updated: 24 October 2020 Share Follow on Google News

Summary: An attempt has been made to analyze the impact of change made in clause pertaining to time period prescribed for filling refund application of unutilised input tax credit on account of inverted duty structure. Whether the changes made in clause (e) of Explanation 2 to section 54 of the C

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About the Author

JATIN DUGGAL

CHARTERED ACCOUNTANT IN PRACTICE

Greetings, I Qualified as Chartered Accountant in the year 2015 and since then practising as Chartered Accountant by holding Full Time Certificate of Practice from The Institute of Chartered Accountants of India (ICAI). My Core Areas of Practice and expertise:- Goods Service Tax; Income Tax; Service Ta ... Read more

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