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- Validity of application of refund claim
- Whether refund claim can be clubbed across different financial year ?
- Relevant GST law
Relevant GST law
Whether refund claim can be clubbed across different financial year ?
- Circular No. 37/11/2018-GST - 15-03-2018 - Clarifications on exports related refund issues - Superceded vide Circular No. 125/44/2019 - GST dated 18.11.2019.
- Circular No. 125/44/2019 - GST - 18-11-2019 - Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement - Modified vide Circular No.135/05/2020 - GST dated 31st March 2020
- Circular No. 135/05/2020 - GST - 31-03-2020 - Circular on Clarification on refund related issues - Modified vide Circular No.197/09/2023 - GST dated 17th July 2023
- Section 54 - Refund of tax - Central Goods and Services Tax Act, 2017
