If a refund claimed by a Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, then what is mode of claiming of refund as per CGST Act, 2017?

CS Executive · Tax Laws and Practice · PYQS · December 2021
If a refund claimed by a Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, then what is mode of claiming of refund as per CGST Act, 2017?
(A) Claim such refund by an application within 2 years
(B) Claim such refund in the return under section 39
(C) By application before the expiry of six months from the last date of the quarter in which such supply was received
(D) By application before the expiry of one year from the last date of the quarter in which such supply was received

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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