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[Cites 0, Cited by 0] [Section 154(1)] [Section 154] [Entire Act]

Union of India - Subsection

Section 154(1)(d) in The Central Goods and Services Tax Rules, 2017

(d)the balance, if any, shall be credited to the electronic cash ledger of the owner of the goods or conveyance as the case may be, in case the person is registered under the Act, and where the said person is not required to be registered under the Act, the said amount shall be credited to the bank account of the person concerned;