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of <h1>Sikkim Govt Clarifies SGST Refund Rules: New Formula Applies Post-July 5, 2022; Restrictions on Goods from July 18, 2022.</h1> The circular issued by the Government of Sikkim addresses refund-related issues under the SGST Act, 2017. It clarifies that the amended formula for calculating refunds due to an inverted duty structure, introduced by Notification No. 14/2022, applies only to refund applications filed on or after July 5, 2022. Additionally, Notification No. 09/2022 restricts refunds for certain goods under chapters 15 and 27, effective from July 18, 2022, and applies only to applications filed on or after this date. These clarifications aim to ensure consistent implementation across all field formations.
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