New Rule for Claiming GST Refund of Supply to SEZ from 01.02.2019
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… Read More »