Notifies the category of registered persons who not be eligible for refund of ninety per cent of the total amount claimed as refund on account of zero-rated supply of goods or services or both - S.O.052/P.A.5/2017/S.54/2017 - Punjab SGST
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Provisional refund restriction for zero-rated supplies excludes newly registered applicants and those who have not filed consecutive returns. Notification excludes specified registered persons from provisional refund of ninety per cent for zero-rated supplies. Excluded are persons registered within six months of the refund application and persons who have not furnished returns for three consecutive tax periods immediately preceding the application.
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 restriction for zero-rated supplies excludes newly registered applicants and those who have not filed consecutive returns.
Notification excludes specified registered persons from provisional refund of ninety per cent for zero-rated supplies. Excluded are persons registered within six months of the refund application and persons who have not furnished returns for three consecutive tax periods immediately preceding the application.
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