Section 54(14)(b) in The Jammu and Kashmir Goods and Services Tax Act, 2017

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State of Jammu-Kashmir - Subsection

Section 54(14)(b) in The Jammu and Kashmir Goods and Services Tax Act, 2017

(b)in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;

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State of Jammu-Kashmir - Subsection

Section 54(14)(b) in The Jammu and Kashmir Goods and Services Tax Act, 2017