Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Jammu & Kashmir GST: Clarifications on Refund Claims and IGST for Exporters Under EPCG Scheme; Previous Circulars Superseded.</h1> The circular issued by the State Taxes Department of Jammu and Kashmir provides clarifications on refund-related issues under the Jammu and Kashmir Goods and Services Tax Act, 2017. It addresses the status of refund claims after a deficiency memo is issued, stating that taxpayers must submit rectified applications using the original Application Reference Number due to portal limitations. Additionally, it clarifies the eligibility of exporters to claim refunds of IGST paid on exports, particularly those receiving capital goods under the Export Promotion Capital Goods Scheme. Amendments to relevant rules have been made to facilitate this, and previous circulars on these matters are superseded.