Section Section 3
sub-section (3) of section 5, section 6 or section 6A Or sub-section (8) of sect
section 3 sub-section (3) of section 5, section 6 or section 6A Or sub-section (8) of section 8 of the Central Sales Tax Act; 1956 (74 of 1956) that is not substantiated in the manner, and within the period, prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 shall not be eligible to be credited to the electronic credit ledger:
10
Provided also that an amount equivalent to the credit specified in the second proviso shall be refunded under the existing law when the said claims are substantiated in the manner prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957. (2) A_ registered person, other than a person opting to pay tax under
Roop's Law Assist