Clarification on GST Refund Related Issues

1. CBEC vide circular No. 135/05/2020- GST dated 31.03.2020 clarified following issues related to Refunds :- (a) Refund of accumulated Input Tax Credit (ITC ) on account of reduction in GST Rate (b) Guideline for Refund of Input Tax Credit under Sec 54(3) (c) New Requirement to mention HSN/SAC in Annexure ‘B’ (d) Change in […]

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