Refund applications involving amount claimed less than rupees one thousand

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..... ications involving amount claimed less than rupees one thousand - reg. (Authority: Board's letter F. No: 349/54/2017-GST date 08th May, 2018) Attention of the Trade is invited to Sub-section(14) of Section 54 of the CGST Act, 2017 wherein it states that no refund under sub-section (5) or sub- section (6) shall be paid to an applicant, if the amount is less than one thousand rupees. The int .....

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