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Refund of Unutilised ITC GST - Central Board of Indirect ...

Refund of Unutilised ITC GST - Central Board of Indirect ...

www.cbic.gov.in

However, the GST Law permits refund of unutilised ITC in two scenarios, namely if such credit accumulation is on account of zero rated supplies or on account of inverted duty structure, subject to certain exceptions. As per Section 54(3) of the CGST Act, 2017, a registered person may claim refund of unutilised input tax credit at the end of any

  Refund, Unutilised, Refund of unutilised itc, Refund of unutilised

GST

GST

www.cbic.gov.in

person may claim refund of unutilised input tax credit at the end of any tax period. A tax period is the period for which return is required to be furnished. Thus, a taxpayer can claim refund of unutilised ITC on monthly basis. Refund of unutilised input tax credit is allowed only in following two cases a) Zero rated supplies made without ...

  Direct, Input, Refund, Unutilised, Refund of unutilised input tax credit, Refund of unutilised

Refund of unutilised Input Tax Credit (ITC) - West Bengal

Refund of unutilised Input Tax Credit (ITC) - West Bengal

wbcomtax.nic.in

Refund of unutilised Input Tax Credit (ITC) Directorate of Commercial Taxes, West Bengal Note: Reference to WBGST Act or Rules, 2017 includes reference to CGST Act or Rules, 2017 also.

  Direct, Input, Refund, Unutilised, Refund of unutilised input tax credit

CBEC-20/23/03/2020-GST Government of India Ministry of ...

CBEC-20/23/03/2020-GST Government of India Ministry of ...

www.cbic.gov.in

4.2 Sub-rule (4) of Rule 89 prescribes the formula for computing the refund of unutilised ITC payable on account of zero-rated supplies made without payment of tax. The formula prescribed under Rule 89 (4) is reproduced below, as under:

  Refund, Unutilised, Refund of unutilised itc

IN THE SUPREME COURT OF INDIA CIVIL …

IN THE SUPREME COURT OF INDIA CIVIL …

main.sci.gov.in

unutilised input tax” paid on “input services” as part of “input tax credit” accumulated on account of inverted duty structure is ultra vires the provision of Section 54(3) of the CGST Act, 2017.” The High Court therefore directed the Union Government to allow the claim for refund made by the petitioners before it, considering ...

  Direct, Input, Input tax credit, Unutilised, Unutilised input tax

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