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of <h1>Goa Finance Dept Clarifies GST Refunds for Inverted Duty Structures; Updates Apply From July 2022.</h1> The Government of Goa's Department of Finance issued a circular clarifying refund issues under the Goa GST Act, 2017, aligning with a previous circular from the Central Board of Indirect Taxes and Customs (CBIC). The circular addresses the refund of unutilized input tax credit due to inverted duty structures. Amendments to the refund formula apply prospectively from July 5, 2022, and restrictions on refunds for certain goods under chapters 15 and 27 apply from July 18, 2022. These clarifications aim to ensure uniform implementation across field formations. Concerns regarding the circular's implementation should be reported to the relevant authorities.
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