Specify any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations. - ERTS(T) 79/2017/562 - Meghalaya SGST
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Refund of GST entitlement for specified international and diplomatic persons, with prescribed procedure and filing timeframe via common portal. Notification designates specialised UN agencies, multilateral financial institutions, consulates, embassies and other classes as specified persons entitled to a refund of tax on inward supplies under the State GST rules. Claims must be made to the jurisdictional tax authority in the prescribed form and manner, may be filed via the common portal, and must be submitted within eighteen months from the last day of the quarter in which the supply was received.
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 GST entitlement for specified international and diplomatic persons, with prescribed procedure and filing timeframe via common portal.
Notification designates specialised UN agencies, multilateral financial institutions, consulates, embassies and other classes as specified persons entitled to a refund of tax on inward supplies under the State GST rules. Claims must be made to the jurisdictional tax authority in the prescribed form and manner, may be filed via the common portal, and must be submitted within eighteen months from the last day of the quarter in which the supply was received.
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