Circular on refund of unutilised credit of input tax

[So B]

Dear All,

This video is on recent circular which puts certain restriction on claiming refund of unutilized input tax credit under the GST law.

AI Summary

New Restrictions on Claiming Refunds for Unutilized Input Tax Credits Under GST: Amendment to Rule 96(10) Explained A discussion on a forum addresses a recent circular that imposes restrictions on claiming refunds for unutilized input tax credits under GST law. The original query seeks clarification on these restrictions. A respondent appreciates the video shared and requests guidance on the recent amendment to rule 96(10) as per notification no. 16/2020-central tax.