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Service Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Refund claim - time limitation - relevant date - the time limit ...


Refund Claim Time Limit Tied to Quarter-End of FIRC Receipt Under CCR Rule 5 for Quarterly Filings.

September 14, 2019

Case Laws     Service Tax     AT

Refund claim - time limitation - relevant date - the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. - AT

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