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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 54 CGST on refund treatment of unutilised input tax credit and export refunds</h1> Section 54 is amended to expand refund scope in two respects: first, sub-section (6) will expressly include unutilised input tax credit allowed under clause (ii) of the first proviso to sub-section (3) alongside refunds arising from supply of goods or services, thereby permitting refund claims in respect of that unutilised credit; second, sub-section (14) will exclude from its ambit cases where refund is claimed on account of goods exported out of India with payment of tax, thereby treating export-with-payment refunds as outside the specified proviso's procedural limitation or consequence.
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