Refund of Inverted Duty

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..... Dear Experts, One of my clients selling specified goods to R D Govt. Dept and charge @ 5% GST as per the notification no.45/2017 dated 14.11.2017 - Central Tax(Rate) whereas he purchases at highe .....

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..... r rate of tax 12% 18%. Now, my query is that, will he be apply for refund u/s 54 of GST Act , for the un-utilized ITC and would be treated as Inverted Duty structure? Thanks in Advance. - .....

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..... Reply By KASTURI SETHI - The Reply = Answer is yes. - Reply By Shilpi Jain - The Reply = Please note that refund would not be of the un-utilised ITC effectively for the reason that refind of inpu .....

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..... t services and capital goods would not be eligible. It is only w.r.t. the inputs. Though there are certain writs filed in this regard. - Reply By KASTURI SETHI - The Reply = Re-examined the issue . .....

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..... I agree with the views of Shilpi Jain Ji. - Refund of Inverted Duty - Query Started By: - THYAGARAJAN KALYANASUNDARAM Dated:- 11-7-2019 Goods and Services Tax - GST - Got 3 Replies - GST - Discus .....

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..... sion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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