Remove Drafting anomaly in Rule 4 GST Refund Rules – ICAI – GST Rules Issue 40
Drafting anomaly in Rule 4 Sub rule 3 of Rule 4 of draft GST Refund Rules provide that “where the proper officer is satisfied that the amount refundable under sub rule (1) and sub rule (2) is payable to the applicant under subsection (8) of Section 48, he shall make an order………” Section 48 relates to… Read More »