Rule 93 – Rules – Refund – Central Goods and Services Tax Rules, 2017 – Rule 93 – 93. Credit of the amount of rejected refund claim.- (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic cred
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =