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of <h1>Section 184: Tax Arrears and Refunds Post-Assessment Under GST-No Input Credit for Recoveries, Cash Refunds for Eligible Cases.</h1> Section 184 of the Model GST Law addresses the treatment of amounts recovered or refunded following assessment or adjudication proceedings. If any tax, interest, fine, or penalty becomes recoverable from a taxable person after the appointed day, it will be treated as a tax arrear under the new Act and not eligible for input tax credit. Conversely, if any amount is refundable, it will be returned in cash under the earlier law, except as specified in the Central Excise Act. These provisions apply to both Central and State GST Laws, ensuring consistency in handling such financial adjustments.
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