Further to industry request, Central Board of Indirect Taxes & Customs has issued ‘Clarification on various refund related issues’. The summary of the clarifications issued has been provided in the below:
- Clarification in respect of refund claim by recipient of Deemed Export Supplies
- Extension of relaxation for filing refund claim in cases where zero-rated supplies has been wrongly declared in Table 3.1(a)
- The manner of calculation of Adjusted Total Turnover under sub-rule (4) of Rule 89 of CGST Rules, 2017
Please refer to the circular here ..
