Credit of the amount of rejected refund claim
Rule 4
Bill
Draft GST Refund Rules
Draft – Goods And Services Tax – Refund Rules, 20 [September 2016]
4. Credit of the amount of rejected refund claim
(1) Where any deficiencies have been communicated under sub-rule (8) of rule 1, the amount debited under sub-rule (3) of rule 1 shall be re-credited to the electronic credit ledger.
(2) Where any amount claimed as refund is rejected under rule 3, either fully or partly, the amount de
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