Time Limit to apply refund not applicable in case GST was paid on services which were exempted

Time Limit to apply refund not applicable in case GST was paid on services which were exempted https://www.taxtmi.com/article/detailed?id=11940 When tax is not chargeable, an amount deposited as GST by a supplier under a mistaken belief cannot be retained by authorities; the ordinary burden of indirect tax rests with the recipient but does not convert an unlawful payment into a valid levy. The limitation period under Section 54 for refund applications does not apply where the deposit resulted from a mistake of law and the tax was not legally chargeable. en-us Wed, 11 Oct 2023 10:06:09 +0530 Wed, 11 Oct 2023 10:06:09 +0530 TaxTMI RSS Generator Time Limit to apply refund not applicable in case GST was paid on services which were exempted https://www.taxtmi.com/article/detailed?id=11940 When tax is not chargeable, an amount deposited as GST by a supplier under a mistaken belief cannot be retained by authorities; the ordinary burden of indirect tax rests with the recipient but does not convert an unlawful payment into a valid levy. The limitation period under Section 54 for refund applications does not apply where the deposit resulted from a mistake of law and the tax was not legally chargeable. Articles Goods and Services Tax - GST Wed, 11 Oct 2023 10:06:09 +0530 https://www.taxtmi.com/article/detailed?id=11940