Accumulated Unutilized input tax credit can be allowed as refund in accordance with the provisions of sub-section (3) of Section 54 of The CGST Act, 2017 in the case of zero-rated supplies and accumulation is on account of inverted duty structure
Accumulated Unutilized input tax credit can be allowed as refund in accordance with the provisions of sub-section (3) of Section 54 of The CGST Act, 2017 in the case of zero-rated supplies and accumulation is on account of inverted duty structure