Section 179 of GST: Pending refund claims to be disposed of under earlier law
Section 179 of GST – Pending refund claims to be disposed of under earlier law. Complete Details for GST Section 179 as per Revised GST Model Law 2017. In this GST Section you may find all details for Pending refund claims to be disposed of under earlier law as per Revised GST Model Law. Detailed Analysis of GST Section 179 of GST Model Law. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 179. Check Section Wise Analysis of GST Model Law, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 179 of GST Model Law – Pending refund claims to be disposed of under earlier law, gst all sections and definitions. Now Check more details from below…..
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Section 179 of GST: Pending refund claims to be disposed of under earlier law
Every claim for refund filed by any person before or after the appointed day, for refund of any amount of cenvat credit, duty, tax or interest paid before 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 sub-section (2) of section 11B of the Central Excise Act, 1944 (1 of 1944):
PROVIDED that where any claim for refund of Cenvat credit is fully or partially rejected, the amount so rejected shall lapse:
PROVIDED FURTHER that no refund claim shall be allowed of any amount of Cenvat credit where the balance of the said amount as on the appointed day has been carried forward under this Act.
(CGST Law)
Every claim for refund filed by any person before or after the appointed day, for refund of any amount of input tax credit, tax and interest paid before the appointed day, shall be disposed of in accordance with the provisions of earlier law and any amount eventually accruing to him shall be refunded to him in accordance with the provisions of the said law:
PROVIDED that where any claim for refund of amount of input tax credit is fully or partially rejected, the amount so rejected shall lapse:
PROVIDED FURTHER that no refund claim shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act.
(SGST Law)
GST Other Section’s
- Section 111 of GST – Appeal not to be filed in certain cases
- Section 112 of GST – Non Appealable decisions and orders
- Section 116 of GST – Application for Advance Ruling
- Section 117 of GST – Procedure on receipt of application
- Section 118 of GST – Appeal to the Appellate Authority
- Section 120 of GST – Rectification of Advance Ruling
- Section 121 of GST – Applicability of Advance Ruling
- Section 122 of GST – Advance Ruling to be void in certain circumstances
- Section 123 of GST – Powers of the Authority and Appellate Authority
- Section 125 of GST – Presumption as to documents in certain cases
- Section 127 of GST – Liability in case of transfer of business
- Section 182 of GST – Claim of cenvat credit to be disposed of under the earlier law