Question 20 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 20 – Q 20. How shall the refund arising from revision of return(s) furnished under the existing law be dealt in GST? Ans. Any amount found to be refundable as a consequence of revision of any return under the existing law after the appointed day will be refunded in cash in accordance with the provisions of the existing law – section 142(9)(b). – Statutory Provisions, Acts, Rules, Re
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