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[Cites 0, Cited by 0] [Section 54] [Entire Act]

State of Karnataka - Subsection

Section 54(14) in Karnataka Goods and Services Tax Act, 2017

(14)Notwithstanding anything contained in this section, no refund under sub-section (5) or sub-section (6) shall be paid to an applicant, if the amount is less than one thousand rupees.Explanation. - For the purposes of this section,-