Refund under Inverted Duty Structure and Verdicts

Neha Sethi , Last updated: 31 October 2019  
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When it comes to claim the refund of Input Tax Credit lying in the Electronic Credit ledger of the registered person, provision of section 54(3) lays down the circumstances in which refund of Input Tax Credit will be available to the registered person which he has accumulated over the period of time

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Published by

Neha Sethi
(J Harjai and Associates)
Category GST   Report

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