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GST Refund as Inverted Duty Structure


01 February 2024 One of my client engaged in aluminum utensil manufacturing.

His raw material purchase is in 18% and sales goes in 12%.

Refund applicable as Inverted duty structure.

For how much old period we can apply for refund under inverted duty structure. If we applying quarterly then now for which period we can make an application for refund?

02 February 2024 Refund of any month can be claimed within 2 years from due date of filing of return of that month



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