Refund filing period extension for specified international and diplomatic entities allows longer time to file tax refund claims via the portal. Notification extends the filing period for specified persons entitled to refunds of tax paid on inward supplies and requires them to submit refund applications to the jurisdictional tax authority in the prescribed form and manner, noting that claims can be filed via the common portal and that existing conditions and restrictions under the State GST Rules continue to apply.
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 filing period extension for specified international and diplomatic entities allows longer time to file tax refund claims via the portal.
Notification extends the filing period for specified persons entitled to refunds of tax paid on inward supplies and requires them to submit refund applications to the jurisdictional tax authority in the prescribed form and manner, noting that claims can be filed via the common portal and that existing conditions and restrictions under the State GST Rules continue to apply.
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