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

Published by Team@HostBooks at Published on June 10, 2017

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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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Arpita Bora is leading the content writing team at HostBooks Limited. She has pursued her Masters in Commerce. With over 4.5 years of experience in technical and creative writing, she specializes in both long and short-form digital content.