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of <h1>Section 185 GST Law: Revised Returns Impact Tax Arrears, Refunds Governed by Previous Law with Excise Act Restrictions.</h1> Section 185 of the Model GST Law outlines the treatment of amounts recovered or refunded due to the revision of returns. If a return filed under the previous law is revised after the appointed day and results in recoverable amounts or inadmissible credits, these will be treated as tax arrears under the new Act and not eligible for input tax credit. Conversely, if the revision within the specified time results in refundable amounts or admissible credits, these will be refunded under the earlier law, except as restricted by certain provisions of the Central Excise Act, 1944.
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