SHORT ANSWER:
Yes, a refund can be adjusted against dues under certain conditions.
DETAILS:
- The adjustment of refund against dues is allowed under the Goods and Services Tax (GST) law.
- The taxpayer must have outstanding dues to the government for the adjustment to occur.
PUNISHMENT / IMPLICATIONS (if applicable):
- If the adjustment is done incorrectly, the taxpayer may face penalties or interest on the dues.
SOURCE:
- Goods and Services Tax Act (GST Act)
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