Clarification on refund related issues – CBIC
View PdfClarification 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.