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- Paid excess tax, exported goods or services, made zero-rated supplies.
- Claimed lower income than presumptive income, or have unutilized input tax credit.
- Export of goods or services.
- Supplies to SEZs units and developers.
- Supply of goods regarded as Deemed Exports.
- Refund of taxes on purchase made by UN or embassies etc.
- Refund of excess balance in the electronic cash ledge.
- Full Refund. A full refund is a type of refund that offers a 100% refund according to the nominal amount of the transaction that you issued before.
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