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

JATIN DUGGAL , Last updated: 27 April 2020  
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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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Published by

JATIN DUGGAL
(CHARTERED ACCOUNTANT IN PRACTICE)
Category GST   Report

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