Web18 Feb 2024 · Moreover In term of proviso under Section 54 (1) r/w Rule 89 (1) Of CGST Act , the the refund from cash ledger can be claimed accordance to the section 49 ( (6) & as per section 49 (6) the refund from cash Ledger can be claimed through the return filed in GSTR 3 for the relevant period . WebFor the purposes of this section,––. (1) “refund” includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such …

cgst section 54 refund of tax - ClearTax

Web18 Feb 2024 · Amendment of section 54 In section 54 of the Income-tax Act, in sub-section (1), after clause (ii), the following provisos shall be inserted with effect from the 1st day of … Web15 Mar 2024 · Introduction. As we are aware, section 54 of the Income Tax Act, 1961 provides exemption to the assessee from long term capital gains accruing to the … freezing point depression applications

Section 39 - Furnishing of returns.

WebPowers of officers under GST: Section 6: ... Section 54: Refund of tax: Section 55: Refund in certain cases: Section 56: Interest on delayed refunds: Section 57: Consumer Welfare … Web3 Aug 2024 · Section 54 of the income tax act states exemption on long term capital gains for the sale of a residential property. Entire capital gains needs to be invested to claim full … WebSection 54 – Refund of tax CGST ACT 2024 (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an … freezing point depression calculations