Clarification issued on GST refund issues

Board vide Circular No. 17/17/2017 – GST dated 15th November 2017 and Circular
No. 24/24/2017 – GST dated 21st December 2017 clarified various issues in relation to processing of claims for refund. Since then, several representations have been received seeking further clarifications on issues relating to refund. In order to clarify these issues and with a view 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 (CGST Act), hereby clarifies the issues raised

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Nitika Bansal

I will regularly provide update on direct tax and indirect tax