PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER - STATE TRADE OR COMMERCE - Draft - Integrated Goods And Services Tax Act, 2016 ( IGST Act) - Draft June 2016
PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER - STATE TRADE OR COMMERCE - Draft - Integrated Goods And Services Tax Act, 2016 ( IGST Act) - Draft June 2016
Refund of wrongfully paid IGST permitted after payment of CGST and SGST, subject to refund conditions under the CGST regime. Where a taxable person pays IGST on a supply treated as interstate but later held to be intra state, the person may claim refund of the IGST after paying ... Summary
Refund of wrongfully paid IGST permitted after payment of CGST and SGST, subject to refund conditions under the CGST regime.
Where a taxable person pays IGST on a supply treated as interstate but later held to be intra state, the person may claim refund of the IGST after paying the requisite CGST and SGST in the State; the refund is subject to the CGST Act's refund provisions and any prescribed conditions.
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