Claim for Refund of Sales Tax and Service Tax in relation to Bad Debts

Under the previous GST regime, a taxpayer was able to claim bad debt relief, if they met the relevant conditions,
and by simply making their claim in the relevant GST return. The current process under the SST law is a little more
complicated as the taxpayer is still required to assess if the conditions are met, but are then required to file a
separate application from the return for a tax refund.

Source: Deloitte

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