Refund of input tax
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If the input tax paid by a registered person on taxable purchases made during a tax period exceeds the output tax on account of zero rated local supplies or export made during that tax period, the excess amount of input tax shall be refunded to the registered person not later than forty-five days of filing of refund claim in such manner and subject to such conditions as the Board may, by notification in the official Gazette specify: Sales tax refund issue on the following methods.
• Faster method of sales tax Refund
• Normal Procedure for Sales tax Refund.