Home GST LAW (Draft) Chapter 11 – Refunds

Chapter 11 – Refunds

Refunds

Section 48 : Refund of tax – Refunds

Refund of tax - Refunds (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount...
Refunds

Section 49 : Refund in certain cases – Refunds

Refund in certain cases - Refunds   The Central/State Government may, on the recommendation of the Council, by notification, specify any specialized agency of the United...
Refunds

Section 50 : Interest on delayed refunds – Refunds

Interest on delayed refunds - Refunds   If any tax ordered to be refunded under section 48 to any applicant is not refunded within sixty days...
Refunds

Section 51 : Consumer Welfare Fund – Refunds

Consumer Welfare Fund - Refunds (1) There shall be established by the Central or a State Government a fund, to be called the Consumer Welfare...
Refunds

Section 52 : Utilization of the Fund – Refunds

Utilization of the Fund - Refunds (1) Any money credited to the Fund shall be utilised by the Central/State Government for the welfare of the...

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