https://www.taxtmi.com/forum/issue?id=115552 Circular No. 113/32/2019-GST clarifies that fried gram is exempt from GST and this clarification is treated by some as retrospective because it interprets existing rate notifications. Refund claims are subject to the statutory time limit measured from the relevant date (payment of tax); earlier period claims may be time barred, while claims for later periods should be filed separately and within prescribed time limits. The utility of issuing credit notes now to obtain refunds was queried but left unresolved. en-us Sun, 20 Oct 2019 09:58:57 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115552 Circular No. 113/32/2019-GST clarifies that fried gram is exempt from GST and this clarification is treated by some as retrospective because it interprets existing rate notifications. Refund claims are subject to the statutory time limit measured from the relevant date (payment of tax); earlier period claims may be time barred, while claims for later periods should be filed separately and within prescribed time limits. The utility of issuing credit notes now to obtain refunds was queried but left unresolved. Discussion-Forum GST Sun, 20 Oct 2019 09:58:57 +0530 https://www.taxtmi.com/forum/issue?id=115552