Refunds under earlier law paid per prior statute: cash under CGST or under SGST; not available as ITC. Refunds arising under the law predating GST must be paid according to those earlier statutory provisions: cash payment under CGST for central tax ... Summary
Refunds under earlier law paid per prior statute: cash under CGST or under SGST; not available as ITC.
Refunds arising under the law predating GST must be paid according to those earlier statutory provisions: cash payment under CGST for central tax components and payment as provided under the earlier law for SGST; such refunds are not available as input tax credit and remain subject to the procedural and substantive limitations of the predecessor statute.
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