Circular on clarification on certain refund related issues (dated – 17.11.2021) – CBIC.View Pdf
Circular on clarification on certain refund related issues (dated – 17.11.2021) – CBIC.
- Various representations have been received from taxpayers and other stakeholders seeking clarification in respect of certain issues relating to refund. The issues have been examined. In order to ensure uniformity in the implementation of the provisions of the law across 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 clarified, refer attachment for further details.