Refunds for Tax Paid on SIM Card Sales Under KGST Act Sec 46A Only Valid for Consumers, Not Assessees.

Refunds for Tax Paid on SIM Card Sales Under KGST Act Sec 46A Only Valid for Consumers, Not Assessees. https://www.taxtmi.com/highlights?id=42950 Forfeiture of tax paid u/s 46A of KGST Act - Sale of SIM Cards - The claim for refund, if any, would subsist only in the consumer and it is the State who is competent to make such refund as per the procedure prescribed - There can be no refund to the assessee. en-us Thu, 29 Nov 2018 07:54:39 +0530 Thu, 29 Nov 2018 07:54:39 +0530 TaxTMI RSS Generator Refunds for Tax Paid on SIM Card Sales Under KGST Act Sec 46A Only Valid for Consumers, Not Assessees. https://www.taxtmi.com/highlights?id=42950 Forfeiture of tax paid u/s 46A of KGST Act - Sale of SIM Cards - The claim for refund, if any, would subsist only in the consumer and it is the State who is competent to make such refund as per the procedure prescribed - There can be no refund to the assessee. Highlights VAT and Sales Tax Thu, 29 Nov 2018 07:54:39 +0530 https://www.taxtmi.com/highlights?id=42950