CGST Circular on Input Tax Credit – Clarification On Removal Of Restriction Of Refund Of Accumulated Itc On Fabrics


SECTION 18, READ WITH SECTION 54, OF THE CENTRAL GST ACT, 2017 – INPUT TAX CREDIT – CLARIFICATION ON REMOVAL OF RESTRICTION OF REFUND OF ACCUMULATED ITC ON FABRICS CIRCULAR NO.56/30/2018-GST [F.NO.354/290/2018-TRU],┬áDATED 24-8-2018 Certain doubts have been raised regarding the applicability and intent of notification┬áNo. 20/2018-Central Tax (Rate) dated 26th July, 2018(which seeks to amend┬áNotification…

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