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
Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.76 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI)
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
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