 "GST")
Is it possible to claim refund of unutilised input tax credit under the GST?
Under the goods and services tax (GST) regime, refund of unutilised input tax credit can be claimed only in respect of unutilised input tax credit relating to zero-rated supplies made without payment of tax or where input tax credit has been accumulated on account of inverted duty structure. GST law does not provide for a refund in any other scenario.
Is input tax credit available on employee welfare expenses like uniforms, shoes, medical facility, etc?
Under the GST law, a registered person should be allowed to avail of
