https://www.taxtmi.com/acts?id=21688 Amounts found recoverable on revision of earlier-law returns must be recovered as arrears of tax under the Model GST Act and are not admissible as input tax credit. Amounts found refundable on such revision are to be refunded under the procedures of the earlier law, with the central draft indicating cash refund under the earlier law and the state draft requiring refund in accordance with the earlier law. en-us Wed, 15 Jun 2016 16:02:55 +0530 Thu, 16 Jun 2016 15:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21688 Amounts found recoverable on revision of earlier-law returns must be recovered as arrears of tax under the Model GST Act and are not admissible as input tax credit. Amounts found refundable on such revision are to be refunded under the procedures of the earlier law, with the central draft indicating cash refund under the earlier law and the state draft requiring refund in accordance with the earlier law. Act-Rules Bills Wed, 15 Jun 2016 16:02:55 +0530 https://www.taxtmi.com/acts?id=21688