https://www.taxtmi.com/circulars?id=63797 Suppliers who issued invoices for cancelled supplies must issue a credit note under section 34 and adjust tax in the return; if no output liability exists, a claim may be filed as excess payment through FORM GST RFD 01. Advances paid and tax remitted where no invoice was issued require issuance of a refund voucher under section 31(3)(e) read with rule 51 and refund via FORM GST RFD 01. LUT filing, TDS deposit with GSTR 7, and refund application timelines falling within the notified pandemic period are extended provided required filings are completed within the extended period. en-us Mon, 27 Apr 2020 00:00:00 +0530 Tue, 28 Apr 2020 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63797 Suppliers who issued invoices for cancelled supplies must issue a credit note under section 34 and adjust tax in the return; if no output liability exists, a claim may be filed as excess payment through FORM GST RFD 01. Advances paid and tax remitted where no invoice was issued require issuance of a refund voucher under section 31(3)(e) read with rule 51 and refund via FORM GST RFD 01. LUT filing, TDS deposit with GSTR 7, and refund application timelines falling within the notified pandemic period are extended provided required filings are completed within the extended period. Circulars GST - States Mon, 27 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63797