Dear Sir,
As per the latest clarification given by the CBIC , Fried Gram is exempt from GST.
Can I claim the refund of the tax paid from GST Dept .
Supplies made during 2017-18
Supplies made during 2018-19
Supplies made during 2019-20
To get refund can I issue the credit note now.
My client is a factory owner and sells goods to retail shops in turn they will sell it to consumers.
Thanking you
GST Refund on Fried Gram: Clarification Prospective, 2017-18 Claims Time-Barred Under Section 54(1) CGST Act A participant inquired about claiming a refund on GST paid for fried gram, which was later clarified as exempt by the CBIC. The clarification, issued in circular No. 113/32/2019-GST, is generally prospective unless stated otherwise. Refund claims for 2017-18 are time-barred under Section 54(1) of the CGST Act, which allows claims within two years of tax payment. For 2018-19 and 2019-20, separate claims must be filed monthly within the prescribed time. Some participants argue the clarification is retrospective, suggesting a refund attempt for 2017-18, though success is uncertain. (AI Summary)
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