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

(h)a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies;

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Union of India - Subsection

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