Goods and Services Tax – 20/2018 – Dated:- 28-3-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 20/2018 – Central Tax New Delhi, the 28th March, 2018 G.S.R….(E).- Whereas, as per section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries and any other person or class o
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ication No. 14/2018-Central Tax, dated the 23rd March, 2018, published vide number G.S.R 266 (E), dated the 23rd March, 2018; Whereas, as per sub-section (2) of section 54 of the said Act, the specified persons, as notified under section 55 of the said Act, are entitled to a refund of tax paid by them on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received; Whereas, the facility for filing the claim of refunds under section 55 of the said Act has been made available on the common portal recently; Now, therefore, in exercise of the powers conferred by section 148 of
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