Section 30, The Finance Act, 2021

Section 19 of the Goods and Services Tax Act 2009 isamended by - (a) repealing subsections (9) and (10) (b) repealing and replacing subsection (11) with the following new subsection "(9) Persons and organisations covered under the Schedules shall pay GST on goods and services and request for refunds to be paid within 90 days after submission of refund claim and show evidence of payment of GST on the particular goods and services (c) renumbering of the following subsections (i) subsection (11) as subsection (9); and (ii) subsection (12) as subsection (10)