Type of Refunds and Time period to Apply in GST

CA Robin Garg , Last updated: 10 October 2019  
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As per Section 54 following types of refund is allowed: Refund of IGST paid on export of goods and services. Refund of IGST paid on sale to SEZ unit and SEZ developer. Refund of Excess tax, interest or any other amount paid. Refund of any balance in electronic Cash ledger after payme

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CA Robin Garg
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