A non-supplier claims refund. Relevant date?
ASupplier's invoice date
BDate of receiving supply
CSupplier's return date
DDate supplier pays tax
Answer & Solution
Correct answer: B. Date of receiving supply
For a person other than the supplier, the relevant date is the date of receipt of the goods or services by that person.
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?