alleryStart learning →A defaulter has not filed returns. The refund may be?
APaid with interest due
BWithheld until dues paid
CUsed to cancel the GSTIN
DPaid at a half rate
Answer & Solution
Correct answer: B. Withheld until dues paid
Section 54(10) lets the officer withhold the refund until the return is furnished or the tax, interest or penalty is paid.
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