section 13
Amendment of section 54, Rajasthan Act No. 9 of 2017
The Rajasthan Goods And Services Tax (Amendment) Act, 2020Tax202017 sections
Statutory text
In section 54 of the principal Act, after the existing sub-section (8), the following new sub-section shall be added, namely:- “(8A) Where the Central Government has disbursed the refund of State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.”
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