GST FAQ -Refunds – 31.03.2017 by CBEC
Goods and Service Tax (India) – FAQ 31.03.2017 by CBEC Refunds Chapter 14 Q 1. What is refund? Ans. Refund has been discussed in section 54 of the CGST/SGST Act. “Refund” includes (a) any balance amount in the electronic cash ledger so claimed in the returns, (b) any unutilized input tax credit in respect of (i)… Read More »