Provisional refund restrictions: recent registrants or those with consecutive unfiled returns are ineligible for provisional refunds. Notification restricts entitlement to provisional refund of refund claims on zero-rated supplies by excluding registered persons who obtained registration within six months prior to the refund application or who failed to furnish returns for three consecutive tax periods immediately preceding the application; it also specifies a retrospective effective date and administrative particulars.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional refund restrictions: recent registrants or those with consecutive unfiled returns are ineligible for provisional refunds.
Notification restricts entitlement to provisional refund of refund claims on zero-rated supplies by excluding registered persons who obtained registration within six months prior to the refund application or who failed to furnish returns for three consecutive tax periods immediately preceding the application; it also specifies a retrospective effective date and administrative particulars.
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