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Refund of unutilised input credit due to inverted duty structure

Inputs subject to tax at a higher rate than the rate applicable on outward supplies of goods or services commonly known as ‘inverted duty structure’ could result in a situation where the registered person has accumulated Input Credit.



This post first appeared on Tax Guru, please read the originial post: here

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Refund of unutilised input credit due to inverted duty structure

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