Comparative analysis of refund of tax in revised GST law

Pradeep Jain , Last updated: 19 December 2016  
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1. Earlier old GST Law, the limitation of two years for filing refund claim was not applicable for amount paid under protest. This provision has been deleted in the revised GST Law thereby meaning that there will be no mechanism for paying tax under protest. 2. A new provision for refund of tax b

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Pradeep Jain
(F.C.A.)
Category GST   Report

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