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Rule 143 of CGST Rules -Recovery by deduction from any money owed

Rule 95 of CGST Rules - Refund of tax to certain persons

Rule 142 of CGST Rules - Notice and order for demand of amounts payable under the Act

CGST Notification no. 66/2017 exempts all taxpayers from payment of tax on advances received in case of supply of goods

Rule 94 of CGST Rules -Order sanctioning interest on delayed refunds
