Notifies the specified persons as the class of persons who shall make an application for refund of tax paid by it on inward supplies of goods or services or both. - S.O. 164 - Bihar SGST
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Refund of tax on inward supplies: specified persons must apply in prescribed form to the jurisdictional tax authority. Notification designates specified persons as eligible to claim refund of tax paid on inward supplies and requires them to apply to the jurisdictional tax authority in the prescribed form and manner, using the common portal where available, within the prescribed filing period measured from the last date of the quarter in which the supply was received; the notification is effective from 28 March 2018.
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 of tax on inward supplies: specified persons must apply in prescribed form to the jurisdictional tax authority.
Notification designates specified persons as eligible to claim refund of tax paid on inward supplies and requires them to apply to the jurisdictional tax authority in the prescribed form and manner, using the common portal where available, within the prescribed filing period measured from the last date of the quarter in which the supply was received; the notification is effective from 28 March 2018.
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