![]() Amar is required to file the last return by 31 December 2018. The total tax liability of Amar was for Rs 90,000. The applicant shall claim such refund at the time of filing the last return or after the last return is filed.įor example – Amar deposited an advance tax of Rs 1,00,000 at the time of registration. An applicant is entitled to a refund of the amount available after adjusting the tax payable from the advance tax deposited by him at the time of registration. In the case of the goods supplied to a special economic zone (SEZ) or an SEZ developer, then the refund application shall be filed by the supplier of goods after the goods are admitted in full in the SEZ for authorised operations.Īuthorised operations are endorsed by the specified officer of the SEZ. In the case of goods exported, the refund claim can only be filed after the export manifest or export report is provided to the proper officer by the person in charge of the conveyance of goods.īefore filing refund application, the invoice details and IGST amount has to be reported in Table 6A of GSTR-1 and Table 3.1(b) of GSTR-3B respectively. ![]() Refund for the balance available in the electronic cash ledger may also be made through Form GSTR-3B, Form GSTR-4, and Form GSTR-7 as applicable.
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