TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Unjust enrichment principle limits refunds: exceptions include zero-rated supplies, unused input tax credit, and wrongful tax collection under Sec 77 CGST/SGST Act.</h1> The principle of unjust enrichment applies to refunds except in specific cases: refunds on zero-rated supplies or inputs used therein, unutilized input tax credit from zero-rated supplies made without tax payment or due to higher input tax rates, tax paid on unprovided supplies without issued invoices, tax wrongfully collected under Section 77 of the CGST/SGST Act, when the tax or interest has not been passed to another person, or other cases as notified by the government.
TaxTMI 
TaxTMI 
