https://www.taxtmi.com/article/detailed?id=7134 Refund of advance tax paid by casual or non-resident taxable persons is conditional on furnishing all returns during the period of registration. The definition of the relevant date for refund claims now includes the date of receipt of goods or services by a person other than the supplier and the date of payment of tax in other cases. A prior relevant-date rule for goods returned for remaking or reconditioning has been deleted. A new refund provision addresses refunds to specified UN agencies and multilateral financial institutions under the United Nations (Privileges and Immunities) Act, 1947. en-us Mon, 19 Dec 2016 08:41:12 +0530 Mon, 19 Dec 2016 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7134 Refund of advance tax paid by casual or non-resident taxable persons is conditional on furnishing all returns during the period of registration. The definition of the relevant date for refund claims now includes the date of receipt of goods or services by a person other than the supplier and the date of payment of tax in other cases. A prior relevant-date rule for goods returned for remaking or reconditioning has been deleted. A new refund provision addresses refunds to specified UN agencies and multilateral financial institutions under the United Nations (Privileges and Immunities) Act, 1947. Articles Goods and Services Tax - GST Mon, 19 Dec 2016 08:41:12 +0530 https://www.taxtmi.com/article/detailed?id=7134