Section 89(2)(m) in The Central Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 89(2)] [Section 89] [Entire Act]

Union of India - Subsection

Section 89(2)(m) in The Central Goods and Services Tax Rules, 2017

(m)a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees:

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Union of India - Subsection

Section 89(2)(m) in The Central Goods and Services Tax Rules, 2017