Refund eligibility under GST rules is clarified for mixed-period demands, with partial appeal withdrawal and no double refund. The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2025 retrospectively amend rule 164 of the Uttarakhand Goods and Services Tax Rules, 2017 from 27 March 2025. The amendment limits the refund-linked payment requirement to tax related to the period covered by the relevant notice, statement or order, and inserts an Explanation denying refund where tax, interest and penalty for the entire period had already been discharged before commencement in mixed-period cases under section 128A.
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Refund eligibility under GST rules is clarified for mixed-period demands, with partial appeal withdrawal and no double refund.
The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2025 retrospectively amend rule 164 of the Uttarakhand Goods and Services Tax Rules, 2017 from 27 March 2025. The amendment limits the refund-linked payment requirement to tax related to the period covered by the relevant notice, statement or order, and inserts an Explanation denying refund where tax, interest and penalty for the entire period had already been discharged before commencement in mixed-period cases under section 128A.
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