Refund of unutilized Input Tax Credit (ITC) - zero rated ...

Case Laws GST

January 20, 2024

Refund of unutilized Input Tax Credit (ITC) - zero rated supplies or inverted duty structure - debit entries of the refund claim were not made - non submission of supporting documents. - it is necessary for the petitioner to submit all necessary documents to establish that its claim for refund is confined to input goods that are affected by an inverted duty structure. - HC

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Refund of unutilized Input Tax Credit (ITC) - zero rated ...

Case Laws GST

January 20, 2024

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