CGST Circular on Section 55 Of The Central GST Act, 2017 – Refund In Certain Cases – GST Refunds : Advisory No.2

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SECTION 55 OF THE CENTRAL GST ACT, 2017 – REFUND IN CERTAIN CASES – GST REFUNDS : ADVISORY NO.2 OFFICE MEMORANDUM NO.PR.CCA/CBEC/GST-IT/E-PAO REFUND/33/2017-18/263, DATED 19-7-2018 The Advisory No. 1 was issued vide OM dated 4.6.2018 in respect of GST Refunds which are sanctioned by the field CGST Commissionerates and are processed manually for payment by…

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