Circular on Clarification on refund related issued (dated-10.11.2022)-CBIC.
View PdfCircular on Clarification on refund related issued (dated-10.11.2022)-CBIC.
- In order to clarify the issues and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) hereby clarifies the issues, refer attachment for further details.
