Refund of Tax to Specified Persons Under GST Act: Invoice Value Restriction Removed Retroactively from July 1, 2017.

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....Refund of tax to certain persons - specified person u/s 55 - Removal of restriction of Invoice Value of ₹ 5000/- made with retrospective effect i.e. 1.7.2017 instead of 29.12.2017 - See GST Rules as amended.....