CGST Circular on Section 54 of the central GST act, 2017 – refund of tax – Clarification on refund related issues


SECTION 54 OF THE CENTRAL GST ACT, 2017 – REFUND OF TAX – CLARIFICATION ON REFUND RELATED ISSUES CIRCULAR NO.59/33/2018-GST [F.NO.349/CBEC-21/16/2018-GST], DATED 4-9-2018 Various representations have been received seeking clarification on issues relating to refund. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law across the…

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