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GST Refund - Goods and Services Tax - GSTExtract Good Morning to all Experts, Recommendations of 53rd GST Council Meeting Relaxation in condition of section 16 (4) of the CGST Act : a) In respect of initial years of implementation of GST, i.e., financial years 2017-18, 2018-19, 2019-20 and 2020-21 : The GST Council recommended that the time limit to avail input tax credit in respect of any invoice or debit note under Section 16 (4) of CGST Act , through any return in FORM GSTR 3B filed upto 30.11.2021 for the financial years 2017-18, 2018-19, 2019-20 and 2020-21, may be deemed to be 30.11.2021. For the same, requisite amendment in section 16(4) of CGST Act , retrospectively, w.e.f. 01.07.2017, has been recommended by the Council. My Doubt, Is it is eligible for GST Refund for the year of 2017-2018?
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