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of <h1>Tamil Nadu Clarifies Refund Eligibility for Inverted Duty Under Concessional Notifications; Updates Circular No. 9/2020-TNGST.</h1> The Tamil Nadu Commercial Taxes Department issued a circular clarifying the refund eligibility under the inverted duty structure for suppliers providing goods under concessional notifications. It addresses the applicability of para 3.2 of Circular No. 9/2020-TNGST, which previously stated that refunds were not admissible when input and output supplies were the same. The new clarification allows refunds of accumulated input tax credit when the output tax rate is lower than the input tax rate due to concessional notifications, provided other conditions are met. This excludes cases where output supplies are nil-rated, fully exempted, or specifically excluded by the government.
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