alleryStart learning →Under Section 54(14), a refund below what is not paid?
ARs 100
BRs 500
CRs 10,000
DRs 1,000
Answer & Solution
Correct answer: D. Rs 1,000
Section 54(14) bars payment of a refund under sub-section (5) or (6) if it is less than one thousand rupees.
Keep practising Refunds
Browse all Refunds questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
A provisional zero-rated refund under 54(6) is followed by?Section 54(4) evidence must first establish what?Section 54(1) covers refund of tax and which other item?Cash ledger balance refund may be claimed through?Welfare Fund accounts form is prescribed after consulting?Consumer Welfare Fund sums are used under Section 58(1) for?What does Section 57(a) credit to the Welfare Fund?Which fund does Section 57 of the CGST Act constitute?