48 Refund of tax – Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 48 Revised Model GST Law ( Nov 2016) Refund of tax (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application in that regard to the proper officer of IGST/CGST/SGST… Read More »