Refund entitlement for Sixth Schedule organisations: quarterly claims allowed subject to invoice and use conditions The rules amend refund and reporting procedures: Sixth Schedule organisations may quarterly apply for refunds of tax borne by them or qualified persons on purchases made from registered dealers against tax invoices exceeding five thousand rupees, for uses specified in the Sixth Schedule, subject to Commissioner notified conditions; applications are made in Form DVAT 23 within twenty eight days of quarter end and the organisation is deemed agent for attached qualified persons. Dealers effecting inter state sales, exports or branch transfers must file a reconciliation return in Form DVAT 51 within three months after each quarter, with prescribed detailed reporting and verification.
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 entitlement for Sixth Schedule organisations: quarterly claims allowed subject to invoice and use conditions
The rules amend refund and reporting procedures: Sixth Schedule organisations may quarterly apply for refunds of tax borne by them or qualified persons on purchases made from registered dealers against tax invoices exceeding five thousand rupees, for uses specified in the Sixth Schedule, subject to Commissioner notified conditions; applications are made in Form DVAT 23 within twenty eight days of quarter end and the organisation is deemed agent for attached qualified persons. Dealers effecting inter state sales, exports or branch transfers must file a reconciliation return in Form DVAT 51 within three months after each quarter, with prescribed detailed reporting and verification.
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