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[Cites 0, Cited by 0] [Section 142(9)] [Section 142] [Entire Act]

State of Manipur - Subsection

Section 142(9)(b) in Manipur Goods and Services Tax Act, 2017

(b)Where any return, furnished under the existing law, is revised after the appointed day but within the time limit specified for such revision under the existing law and if, pursuant to such revision, any amount is found to be refundable or input tax credit is found to be admissible to any taxable person, the same shall be refunded to him in cash, under the existing law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act.