TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>West Bengal Tax Circular Clarifies GST Refunds: Invoices, FORM GSTR-2A, Rule 96(10), and Electronic Credit Ledger Procedures.</h1> The circular from the West Bengal Directorate of Commercial Taxes addresses various refund-related issues under the West Bengal Goods and Services Tax Act, 2017. It clarifies the submission of invoices for processing refund claims, emphasizing the use of FORM GSTR-2A and outlining the procedure for calculating refund amounts. It also details the process for re-crediting electronic credit ledgers in case of refund claim rejections and clarifies the applicability of rule 96(10) regarding refund eligibility for importers. The circular specifies the disbursal process of sanctioned refunds, the handling of deficiency memos, and the treatment of refund applications below a certain amount. The circular came into force on September 13, 2018.
TaxTMI 
TaxTMI 
