Prosecution_And_Compounding_Of_Offences
Section 96 : Offences by Companies and certain other persons – Prosecution And Compounding Of Offences
June 10, 2017
Prosecution_And_Compounding_Of_Offences
Section 97 : Compounding of offences – Prosecution And Compounding Of Offences
June 10, 2017

Section 181 : Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided – Transitional Provisions

Transitional_Provisions

181.Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided

Every claim for refund of tax deposited under the earlier law in respect of services not provided, filed after the appointed day, shall be disposed of in accordance with the provisions of earlier law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of earlier law other than the provisions of subsection (2) of section 11B of the Central Excise Act, 1944 (1 of 1944).

(CGST Law)

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