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        Case ID :
        GST

        Clarification on certain issues related to refund

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        Refund procedure clarifications: notice transmits CBIC circular guiding GST refund claims and urges stakeholder dissemination. Clarification on procedural and interpretive issues relating to refund under GST, transmitting Circular No. 70/44/2018-GST from the GST Policy wing of the CBIC as authoritative guidance and directing trade and public dissemination to ensure uniform compliance with the clarified refund procedures and obligations.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Refund procedure clarifications: notice transmits CBIC circular guiding GST refund claims and urges stakeholder dissemination.

                              Clarification on procedural and interpretive issues relating to refund under GST, transmitting Circular No. 70/44/2018-GST from the GST Policy wing of the CBIC as authoritative guidance and directing trade and public dissemination to ensure uniform compliance with the clarified refund procedures and obligations.


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