Can I get a detailed interpretation of section 54(6) CGST act wrt 90% provisional refund. to whom in particularly applicable and specific timelines for sanction
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Quick Summary
This discussion delves into Section 54(6) of the CGST Act, focusing on the 90% provisional refund. It aims to clarify who is eligible for this refund, particularly in cases of export of goods without payment of tax. The conversation also seeks to outline the specific timelines involved in the sanctioning process for these refunds.