Welcome to your Ch 9: Refund (1 to 5)
1. Examine the following statements-
(i) A consumer or an unregistered person cannot claim refund u/s 54.
(ii) A registered person can claim refund u/s 54.
2. Examine the following statements-
(i) A registered or unregistered person can make an application for refund before the expiry 2 years from relevant date.
(ii) A person claiming refund from electronic cash ledger shall file application for refund before the expiry of 2 years from the relevant date.
4. Examine the following statements in the light of Explanation 1 to Section 54-
(i) Tax paid on zero rated supply of goods or services is eligible for refund.
(ii) Tax paid on capital goods used in making zero rated supply of goods or services is eligible for refund.
5. Examine the following statements-
(i) IGST, CGST and SGST are eligible for refund.
(ii) Cess is not eligible for refund.
