Thursday, 2 March 2017

SITUATIONS WHERE REFUND OF GST ARISE

1. Excess Payment due to mistake and inadvertence.
2. Export (including deemed export).
3. Finalization of Provisional Assessment.
4. Refund of pre deposit in case of Appeal or Investigation.
5. Refund for Tax Payment on transactions by UN bodies, CSD Canteens, Para-Military Forces canteens etc.
6. Refund from Manufacturing/ Generation/ Production/ Creation of Tax Free Supplies or Non-GST Supplies.
7. Refund of Carry Forward Input Tax Credit.
8. Refund on account of year end or volume based incentives.
9. Tax Refunds for International Tourists. 

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