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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Suspension of registration - During the suspension period under ...


Refunds Denied During Suspension Under Sub-rule (2) or (2A) of Rule 21A, CGST Rules 2017, Section 54.

December 27, 2020

Act Rules     GST

Suspension of registration - During the suspension period under Sub-rule (2) or (2A), no refund u/s 54 shall be granted - Rule 21A of the Central Goods and Services Tax Rules, 2017

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