Consulate or Embassy of foreign countries or any other person or class of persons notified U/S 55 of the CGST Act entitled to a refund of tax paid by it on inward supplies may make an application for such refund before t

CS Executive · Tax Laws · PYQS · December 2023
Consulate or Embassy of foreign countries or any other person or class of persons notified U/S 55 of the CGST Act entitled to a refund of tax paid by it on inward supplies may make an application for such refund before the expiry of .......... from the last day of the quarter in which such supply was received.
(A) One month
(B) Three months
(C) Six months
(D) Twelve months

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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