This article based on Section 54 of the CGST Act covers GST (Goods and Service Tax) refunds for input services. Also, we have given the decisions of the Madras (HC) High Court, the Gujarat High Court, and the Supreme Court. CGST section 54 prohibits Goods and Service Tax refunds for unlisted ITCs in any case other than those listed in Section 54. Know more:- https://blog.saginfotech.com/gst-refund-claim-input-services
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