ANALAYSIS OF REFUND OF UNUTILIZED INPUT CREDIT UNDER GST ACT AGANIST EXPORTS AND SEZS SUPPLY

Registration ID: IJNRD_194702

Published ID: IJNRD2305368

DOI: http://doi.one/10.1729/Journal.34241

Manimaran Kathiresan

GST refunds, Refund of unutilized itc for Exports and sez supply,

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.

Published Paper   E-Certificate

Manimaran Kathiresan (May-2023). ANALAYSIS OF REFUND OF UNUTILIZED INPUT CREDIT UNDER GST ACT AGANIST EXPORTS AND SEZS SUPPLY. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 8(5), d535-d540. http://doi.one/10.1729/Journal.34241

Volume 8 Issue 5, May-2023

Pages : d535-d540

Paper Reg. ID: IJNRD_194702

Published Paper Id: IJNRD2305368

Downloads: 000121986

Research Area: Management

Country: Chennai, Tamil Nadu, India

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Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2305368

Crossref DOI: http://doi.one/10.1729/Journal.34241

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar | ESTD YEAR: 2016

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