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IJNRD
INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016
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Impact Factor : 8.76

Issue per Year : 12

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Paper Title: ANALAYSIS OF REFUND OF UNUTILIZED INPUT CREDIT UNDER GST ACT AGANIST EXPORTS AND SEZS SUPPLY
Authors Name: Manimaran Kathiresan
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IJNRD_194702
Published Paper Id: IJNRD2305368
Published In: Volume 8 Issue 5, May-2023
DOI: http://doi.one/10.1729/Journal.34241
Abstract: This current article focuses on refund claims under Goods and Service Tax for various situations and scenarios. The refund is available in both Section 54 and Section 77 under the Goods and Service Tax Act, 2017. This paper intends to exclusively cover the refund applicability and procedure under GST in the areas of Zero-rated supply and inverted duty structure.
Keywords: GST refunds, Refund of unutilized itc for Exports and sez supply,
Cite Article: "ANALAYSIS OF REFUND OF UNUTILIZED INPUT CREDIT UNDER GST ACT AGANIST EXPORTS AND SEZS SUPPLY", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.8, Issue 5, page no.d535-d540, May-2023, Available :http://www.ijnrd.org/papers/IJNRD2305368.pdf
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ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
Publication Details: Published Paper ID:IJNRD2305368
Registration ID: 194702
Published In: Volume 8 Issue 5, May-2023
DOI (Digital Object Identifier): http://doi.one/10.1729/Journal.34241
Page No: d535-d540
Country: Chennai, Tamil Nadu, India
Research Area: Management
Publisher : IJ Publication
Published Paper URL : https://www.ijnrd.org/viewpaperforall?paper=IJNRD2305368
Published Paper PDF: https://www.ijnrd.org/papers/IJNRD2305368
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ISSN: 2456-4184
Impact Factor: 8.76 and ISSN APPROVED
Journal Starting Year (ESTD) : 2016

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