GST refund clarification directs taxpayers to follow CBIC circular guidance and inform trade associations for compliance. Notice directs taxpayers and trade bodies to follow the guidance in CBIC Circular No.45/19/2018 GST regarding GST refund procedures available on the CBIC website, and instructs Trade Associations, Chambers of Commerce and GST assesses to communicate the Circular's requirements to their members while noting a Hindi version will be issued.
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Provisions expressly mentioned in the judgment/order text.
GST refund clarification directs taxpayers to follow CBIC circular guidance and inform trade associations for compliance.
Notice directs taxpayers and trade bodies to follow the guidance in CBIC Circular No.45/19/2018 GST regarding GST refund procedures available on the CBIC website, and instructs Trade Associations, Chambers of Commerce and GST assesses to communicate the Circular's requirements to their members while noting a Hindi version will be issued.
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