Lapse of unutilised input tax credit on account of inverted duty rate structure unlawful - Gujarat HC

Priyanshi Desai , Last updated: 06 August 2019  
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Legal Provisions Section 54(3) of CGST Act, 2017 provides for refund of unutilised input tax credit in following 2 circumstances Zero rated supplies of goods and/or services and Where credit has accumulated on account of rate of tax on inputs being higher than rate of tax on output suppli

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Published by

Priyanshi Desai
(Tax Lawyer and cleared CA Final Group 2 and preparing for Group 1)
Category GST   Report

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