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[Cites 0, Cited by 0] [Section 96(4)] [Section 96] [Entire Act]

State of Kerala - Subsection

Section 96(4)(a) in Kerala Goods and Services Tax Rules, 2017

(a)a request has been received from the jurisdictional Commissioner of central tax, state tax or union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or