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Raghav Rawat   24 June 2021

Provision of Refund

Is there any provision of refund to the deductor or the deductee arising on AC. of excess or erroneous deduction made under GST??


 3 Replies

Pankaj Rawat

Pankaj Rawat (GST Practitioner)     24 June 2021

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.
2 Like
Raghav Rawat

Raghav Rawat   24 June 2021

Thnx Rawat Ji🙏
Pankaj Rawat

Pankaj Rawat (GST Practitioner)     24 June 2021

Always welcome dear.

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