CGST Circular on Section 55, read with sections 22 & 168, of the central goods and services tax act, 2017 and rule 17 of the central goods and services tax rules, 2017 – refund in certain cases – queries regarding processing of refund applications for unique identity number (uin) agencies

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SECTION 55, READ WITH SECTIONS 22 & 168, OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND RULE 17 OF THE CENTRAL GOODS AND SERVICES TAX RULES, 2017 – REFUND IN CERTAIN CASES – QUERIES REGARDING PROCESSING OF REFUND APPLICATIONS FOR UNIQUE IDENTITY NUMBER (UIN) AGENCIES CIRCULAR NO.43/17/2018-GST [F.NO.349/48/2017-GST], DATED 13-4-2018 The Board vide Circular No. 36/10/2017…

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