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GST - Highlights / Catch Notes

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Refund of tax paid - export of services - barred by time ...

Case Laws     GST

September 14, 2022

Refund of tax paid - export of services - barred by time limitation or not - relevant date - Notification dated 05.07.2022 clearly postulates that the period from 1st March, 2020 to 28th February, 2022, for computation of period of limitation for filing refund application under Section 54 or Section 55 of the said Act shall stand excluded. - HC

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