REFUND OF INPUT TAX (SECTION 10) (CHARGING PROVISIONS)

According to Section 10, refund of input tax is only made in case of _______ purchases made by a registered person:

Refund of input tax According to Section 10 is only allowed in the case of taxable purchases minus _______ made during that tax period.

According to Section 10(1) Refund – of Input Tax, the excess amount of input tax shall be refunded to the registered person not later than of filing of refund claim.

According to Section 10 Refund of Input Tax, in case of excess input tax against supplies other than zero-rated or exports such excess input tax may

According to Section 10 Refund of Input Tax, input tax as is not adjustable according to Section 8B(1)shall be treated as:

According to proviso to Section 10(1), refund of input tax against _________ shall be paid at

According to Section 10(2) Refund of Input Tax, If a registered person is liable to pay any tax, default surcharge or penalty payable under any law administered by the Board:

According to Section 10(3), where there is reason to believe that a person has claimed input tax credit or refund which was not admissible to him, the proceedings shall be completed within days:

According to Section 10(3) Refund of Input Tax, for the purposes of enquiry or audit or investigation regarding admissibility of the refund claim, the period of ______ may be extended up to by an officer not below the rank of an Additional Commissioner Inland Revenue:

According to Section 10(3), where a person has claimed input tax credit not admissible to him, the Board may for reasons ‘to be recorded in writing, extend the period which shall in no case exceed months.