Clarification on refund related issues – CBIC

• 15th, March 2021
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Clarification on refund related issues – CBIC

• Under Section 168(1) of the CGST Act, 2017 circular of CBIC clarifies the issues:
• Clarification in respect of refund claim by recipient of Deemed Export Supply.
• Extension of relaxation for filing refund claim in cases where zero-rated supplies has been wrongly declared.
• The manner of calculation of Adjusted Total Turnover under sub-rule (4) of Rule 89 of CGST Rules, 2017.