Tuesday, January 31, 2017

gst refund

GST Refund/Recovery [section 179-185]

  • CENVAT/VAT Credit
  • Assessment/Adjudication Proceeding
  • Liability of Output Duty/Tax
  • Revision of Return
  • Refund Pending or accruing from appeal, etc.,
  • Recovery resulting from proceedings
> PENDING REFUND CLAIMS FILED BEFORE THE APPOINTED DAY to be disposed of as per the provisions of earlier law
> Amount refundable/recoverable shall not be admissible as ITC under GST


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