Question 18 - If the appellate or revisional order goes in favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 24 Transitional Provisions
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Refund entitlement on favourable appellate or revisional orders: refund under prior law; adverse orders treated as GST arrear recovery. If an appellate or revisional order favours the assessee, the refund shall be made only under the refund mechanism of the earlier law; if the decision ... Summary
Refund entitlement on favourable appellate or revisional orders: refund under prior law; adverse orders treated as GST arrear recovery.
If an appellate or revisional order favours the assessee, the refund shall be made only under the refund mechanism of the earlier law; if the decision goes against the assessee, any recovery will be effected as an arrear of tax under GST, using GST recovery procedures.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.