Minimum refund threshold: refunds below the statutory de minimis are not permitted under the GST refund framework. Refund eligibility is subject to a statutory minimum refund threshold: the statute excludes refunds where the refundable amount falls below the legislated ... Summary
Minimum refund threshold: refunds below the statutory de minimis are not permitted under the GST refund framework.
Refund eligibility is subject to a statutory minimum refund threshold: the statute excludes refunds where the refundable amount falls below the legislated minimum, thereby precluding grant of refunds for trivial amounts under the specified provision.
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