Refund under GST
Refund under GST Section 54 of CGST Act deals with Refund of Tax, it states that any registered person claiming refund of Tax or Interest may make an application in GST RFD-01 before expiry of…
Refund for Zero Rated Supply for supplies made to SEZ unit / Developer without payment of Tax
Introduction: As per Section 16(1) of the IGST Act 2017, the Supplies to SEZ are treated as zero-rated supply thereby the supplier supplying goods or services cannot charge GST to SEZ. As the supplier will…