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of <h1>Haryana Excise clarifies HGST refund rules: New formula and restrictions effective for applications post-July 2022. Feedback invited.</h1> The circular issued by the Haryana Excise and Taxation Department addresses refund issues related to the Haryana Goods and Services Tax (HGST) Act, 2017. It clarifies that amendments to the formula for calculating refunds of unutilized input tax credit due to an inverted duty structure, effective from July 5, 2022, apply only to refund applications filed on or after this date. Additionally, restrictions on refunds for certain goods under chapters 15 and 27, effective from July 18, 2022, apply only to applications filed on or after this date. The department invites feedback on any difficulties in implementing this circular.
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