Refund ineligibility for provisional zero-rated supply claims where registration is recent or returns for prior periods are not filed. The notification disqualifies certain registered persons from obtaining provisional refunds for zero-rated supplies: those granted registration within a short period before the refund application, and those who have not furnished returns for three consecutive tax periods immediately preceding the application date; the restriction is effected from the notification's commencement date.
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.
Refund ineligibility for provisional zero-rated supply claims where registration is recent or returns for prior periods are not filed.
The notification disqualifies certain registered persons from obtaining provisional refunds for zero-rated supplies: those granted registration within a short period before the refund application, and those who have not furnished returns for three consecutive tax periods immediately preceding the application date; the restriction is effected from the notification's commencement date.
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