New Rule for Claiming GST Refund of Supply to SEZ from 01.02.2019

By | February 4, 2019
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(Last Updated On: February 4, 2019)

New Rule for Claiming GST Refund of Supply to SEZ from 01.02.2019

Section 54 of CGST Act 2017  Refund of tax. Amended by CGST Amendment Act 2018 w.e.f 01.02.2019 in order to provide that the principle of unjust enrichment will apply in case of a refund claim arising out of supplies of goods or services or both made to a Special Economic Zone developer or unit, and

 to allow receipt of payment in Indian rupees, where permitted, by the Reserve Bank of India in case of export of services.

Refer GST Refund : Free Study Material

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
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