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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


14 Submission of returns and payment of tax
15 Assessment of registered dealer
16 Assessment of unregistered dealer liable to taxq
17 Reassessment of tax
18 Period of limitation for completion of assessment or reassessment not to apply in certain cases
19 Rectification of clerical mistakes
20 Refund.
21 Power to withhold refund
15A. Provisional assessment

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