Transcription of Circular No. 162/18/2021-GST F. No. CBIC-20001/8/2021-GST ...
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Circular No. 162/18/2021-GST . F. No. CBIC-20001/8/2021-GST . Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **. New Delhi, dated the 25th September, 2021. To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/. Commissioners of Central Tax (All). The Principal Directors General/ Directors General (All). Madam/Sir, Subject: Clarification in respect of refund of tax specified in section 77(1) of the CGST. Act and section 19(1) of the IGST Act -Reg Representations have been received seeking clarification on the issues in respect of refund of tax wrongfully paid as specified in section 77(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act ) and section 19(1) of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as IGST Act ).
Circular No. 162/18/2021-GST ... of the said transaction on 10.05.2019 ... section 34 of the CGST Act in respect of the said transaction. 5. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 6. Difficulty, if any, in implementation of this Circular may please be brought to the notice
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