CBIC Clarified Certain Issues Related to Refund Under GST

Various clarifications have been issued for refund related matters in different span of time under GST, a master circular (C.No.125/44/2019-GST dated 18.11.2019) was also issued subsuming most of the earlier refund related issues. Again CBIC, by way of Circular No. 135/05/2020 has clarified various refund related issues.

For more details please refer the attachment:- CBIC clarified certain issues related to refund under GST


The information given as above is in summary form based on the relevant CBIC circular as per link attached above and information available in the public domain. . While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of this information. Readers should conduct and rely upon their own examination and analysis and are advised to seek their own professional advice. This note is not an offer, invitation, advice, or solicitation of any kind. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies upon it.


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