Jharkhand Government Imposes Conditions on Provisional Refund of ITC to Zero Rated Suppliers - (04 Sep 2017)
Jharkhand Government has notified that a zero rated supplier cannot be granted with provisional refund of input tax credit if he does not file returns for three consecutive tax periods immediately preceding the date of application for refund.
Tags : GOODS AND SERVICES TAX (GST) ONE-NATION_ONE-TAX
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