Discuss the provisions relating to refund of balance in electronic cash ledger as per the GST law.
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2018
Discuss the provisions relating to refund of balance in electronic cash ledger as per the GST law.
Answer & Explanation:
As per section 54 a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund by submitting a refund application form RFD-01.
Topics: Central Goods and Services Tax Act, 2017
Related Questions in this Topic
- Hiyakash Ltd. is a producer of certain products. The tax rate applicable on the supply of goods by them is 18%. (SGST 9%...
- Is a dealer, who is not required to be registered because he has not crossed the turnover limit, required to pay GST und...
- Briefly discuss the provisions related to Levy of late fee as per section 46 of CGST Act, 2017 on a person who fails to ...
- Explain the concept of "Zero rated and Exempt transaction" for the purpose of availment of input tax credit in GST law.
- What are the documents required to be prepared by the recipient of supplies from an unregistered person as per GST law?