Provision of Refund

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Is there any provision of refund to the deductor or the deductee arising on AC. of excess or erroneous deduction made under GST??
Replies (3)
The refund to the deductor or deducted arising on a/c of excess or erroneous deduction shall be dealt with in accordance with provision section 54 . Further no refund to deductor shall be granted, if the amount deducted has been credited to ECL of Dedcutee.
Thnx Rawat Ji🙏
Always welcome dear.

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