Circular on Clarification on refund related issues under CGST Act, 2017 (dated – 17.07.2023) – CBIC
View Pdf– Circular on Clarification on refund related issues under CGST Act, 2017 (dated – 17.07.2023) – CBIC.
- It has been clarified that the refund of accumulated ITC shall be restricted to the ITC as per those invoices, the details of which are uploaded by the supplier in FORM GSTR-1 and are reflected in the FORM Page GSTR-2A of the applicant. Please refer circular for more details.
